Miracle-dz/UniFAR-FTUs huggingface dataset:
Paper 2023/125 Double taxation treaties and resource revenue mobilization in developing countries

: Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries, resulting in revenue losses. Multinational corporations structure their investments to benefit from treaty-reduced withholding tax rates, exacerbating the revenue losses. These phenomena are especially important in resource-rich countries, where international expertise and multinational corporations dominate the scene, posing challenges to revenue mobilization. This paper investigates the effects of double taxation treaties on resource revenue mobilization in 83 resource-rich countries from 2000 to 2019 by applying standard panel fixed effects and methods-of-moments approaches. We calculate countries’ centrality indices by year on the basis of their importance in the tax treaty network and show that centrality indices have a negative relationship with resource revenue mobilization—findings that are robust to alternative centrality indices and government revenue aggregates. We use the betweenness centrality index to identify countries characterized as intermediate jurisdictions (countries with a betweenness centrality index above the median of countries in the network for each year independently), arguing that multinational companies structure their investments to benefit from the low withholding tax rates in these countries. Applying the entropy balancing method, we find evidence of a negative effect of signing tax treaties with country-classified investment hubs on resource revenue mobilization.
Asymptotics of trees with a prescribed degree sequence and applications

Let t be a rooted tree and nbi(t) the number of nodes in t having i children. The degree sequence (ni(t),i≥0) of t satisfies ∑i≥0ni(t)=1+∑i≥0ini(t)=|t| , where |t| denotes the number of nodes in t. In this paper, we consider trees sampled uniformly among all plane trees having the same degree sequence s ; we write ℙs for the corresponding distribution. Let s(κ)=(ni(κ),i≥0) be a list of degree sequences indexed by κ corresponding to trees with size nκ→+∞ . We show that under some simple and natural hypotheses on (s(κ),κ>0) the trees sampled under ℙs(κ) converge to the Brownian continuum random tree after normalisation by nκ1/2 . Some applications concerning Galton–Watson trees and coalescence processes are provided.Copyright © 2012 Wiley Periodicals, Inc. Random Struct. Alg. , 44, 290‐316, 2014
Assessment of Nitrogen fertigation and plant spacing in Chrysanthemum (Chrysanthemum morifolium Ramat.) cv. Ratlam selection.

The investigations entitled “Studies on plant spacing and fertigation schedule for loose �ower production of chrysanthemum (Chrysanthemum morifolium Ramat.)” was carried out at Research Farm, Department of Floriculture and Landscaping and Soil and Water Engineering, PAU, Ludhiana during the year 2021-22 with the aim to standardize fertigation level and plant spacing for quality loose �ower production. Four different fertigation levels of N@ (60kg/ha, 80kg/ha, 100kg/ha and 120kg/ha) were applied chrysanthemum varietiy namely ‘Ratlam Selection’ through drip irrigation along with three different spacings i.e., 40×30 cm, 40×40 cm and 40×60 cm. The statistical used was Split Plot Design (SPD) and trial was replicated thrice.The data on growth, �owering and yield parameters were recorded and statistically analysed. The data on growth, �oral attributes, plant spread (46.70), number of branches (7.80) least days to �rst �ower bud initiation (82.92 days), �ower weight (3.22 gm) and highest chlorophyll content (58.57 spad value) was recorded with the application of N@ 120 kg/ha − 1 with planting distance of 40×60 cm and the maximum �ower diameter (7.71 cm) and �owers/plant (138.67) was recorded higher with the application of N@ 100 kg/ha − 1 with planting distance of 40×60 cm. Yield attributes such as �owers weight per unit area (m 2 ), number of �owers per unit area (m 2 ), were recorded best with treatment N@ 100kg/ha with plant spacing 40×60 cm. Based on the study it can be concluded that fertigation level N@ 100kg/ha was found to be the most suitable for quality production of loose �owers of chrysanthemum with spacing 40×30 cm.
Approximations of the packet error rate under slow fading in direct and relayed links

Most of the existing literature on performance evaluation of fading channels is concentrated on either the symbol error rate of the links, or the outage capacity. We present in this technical report approximation techniques for the packet error rate of quasi-static fading channels. This model applies when the channel coherence time is larger than the signaling time and leads to multiple symbols experiencing the same fading state during a packet transmission. We start by giving a closed-form upper bound on the asymptotic \emph{coding gain} of the packet error rate in quasi-static fading channels. Using the fact that the asymptotic formulation is inversible with respect to the mean signal-to-noise ration (SNR), we present a \emph{packet error outage} metric, with applications to channels where links are subject to both fading and log-normal shadowing effects simultaneously. We then show that a \emph{unit step approximation} can be derived for the packet error rate of block fading channels, that closely matches the numerical computation of the packet error rate in a tractable closed-form expression. Using the asymptotic approximation method, we derive the optimal power allocation for different relaying protocols, especially when optimal combination of the symbols received at the destination may not be possible.
Network for the detection of stratospheric change fourier transform infrared intercomparison at Table Mountain Facility, November 1996.

An intercomparison of four Fourier transform infrared (FTIR) spectrometers, operated side by side by Jet Propulsion Laboratory (JPL), National Center for Atmospheric Research, and National Physical Laboratory groups, using two different spectral fitting algorithms, was conducted at JPL's Table Mountain Facility (TMF) during November 1996. A “blind” comparison of retrieved vertical column amounts, of preselected trace gases in preselected microwindows (mw), and subsequent reanalysis of the results are described. The species analyzed are N2 (3 mw), HF (1 mw), HCl (1 mw), CH4 (1 mw), O3 (2 mw), N2O (2 mw), HNO3 (2 mw), and CO2 (1 mw). The column agreements from the “blind” phase were within 0.5–2%, except that for HNO3, HF, and O3 the disagreement of the results was up to 10%, 5%, and 4%, respectively. It was found that several systematic effects were neglected in the “blind” phase analysis. Taking these into account in the postanalysis reduced the disagreements to 0.5–1.0% for most cases, and to less than 4%, 3%, and 1% for HNO3, HF, and O3 respectively. It was concluded that zero off-sets caused by detector nonlinearity were the main cause of the large errors in HNO3 and other gases (i.e., CO2) retrieved from the HgCdTe spectra. At shorter wavelengths (i.e., HF) we conclude that incomplete modeling of the instrument line shapes (ILS) was the main cause of column differences larger than 1%.
Child Health in a Developing Country: Consequences for Short- and Medium Term Outcomes.

We investigate the relationship between quality of health care and child health and the effects of health on childhood schooling outcomes and early adulthood outcomes using a high-quality panel data survey from Tanzania. We find a positive relation between access to immunization and health status. Furthermore, childhood height positively affects primary school enrolment and, for girls, both the probability of completing primary school and literacy. Childhood weight, on the other hand, positively affects girls’ propensity to marry whereas their weight negatively affects primary school completion. Labour market participation is unaffected by child health.
Impact of the subsidy (endowment) in natural resources and quality of institutions on the public spending: case of Algeria

We tried in this work to estimate the impact of the subsidy in natural resources, particularly the oil rent, as well as the impact of the quality of institutions on the level of the components of the public spending in Algeria. Our purpose is to test, by the application of an econometric estimation, the significance of the variable oil rent and the significance of the variables indicating the institutional quality on the public expenditure management. The results show that the impact of the natural rent is greater than the impact of the oil rent on both components of the public spending; equipment expenses and operational expenses. Thus we are seeing that there is no proportional relationship between rent and public spending. As regards the institutional quality, the results show that the budgetary procedures are lacking transparency with the presence of rent, because the benefits related to the exercise of power are more important which encourages politicians to manipulate the composition of public expenditure to maximize their likelihood of staying in power. This result is argued by the positive relation between the spending and respectively the level of financial risk and the level of economic risk. What lets meditate that the increase of the s expenses disadvantage the financial situation of the country especially when the performance on these expenses is extremely low. On the other hand, the positive relationship between public spending and the measure of political risk shows that the current government increases spending to corrupt people to avoid so, conflicts and manifestations
Debates surrounding CSR in pharmaceutical industry with adoption of ISO 26000

: Can the pharmaceutical companies confirm to better self-regulation by adopting ISO 26000 as a part of fulfilling their corporate social responsibility(CSR)? The research intends to find out how ISO 26000 built in the line of intellectual and practical infrastructure of ISO 9000 and ISO 14000 leading to certification can yield better results as opposed to serving as a mere guideline. In the context corporate self-regulation with the adoption of ISO 26000, the research further intends to unravel new perspectives into Elkington's Triple bottom line (TBL) as it is being adopted as an accounting framework with three parts -- social (people), environmental or ecological (planet) and financial (profit). Thus, the focus of the discourse is towards environmental full-cost accounting (EFCA) or true-cost accounting (TCA) that purports information about possible environmental, social and economic costs and benefits or advantages. The research deems the self-regulating attempts by the pharmaceutical industries that are susceptible to failure due to the inherent conflict of interest, such as the creation low-cost life-saving drugs through dilution of patent or cross-patenting or research involving animal bodies or even spending excessive resources on research and development. Through different practices of CSR including the Montreal school the research in the context of pharmaceutical industry the research would like to see how the creation of shared value (CSV) unfolds in the light of adoption of ISO 26000 -- CSV is the interdependence between corporate business success and social welfare -- thus paving the way for a trade-off between profitability and social or environmental goals.
University of Birmingham Landscape Analysis of a Class of NP-Hard Binary Packing Problems

This paper presents an exploratory landscape analysis of three NP-hard combinatorial optimisation problems: the number partitioning problem, the binary knapsack problem, and the quadratic binary knapsack problem. In the paper, we examine empirically a number of ﬁtness landscape properties of randomly generated instances of these problems. We believe that the studied properties give insight into the structure of the problem landscape and can be representative of the problem difﬁculty, in particular with respect to local search algorithms. Our work focuses on studying how these properties vary with different values of problem parameters. We also compare these properties across various landscapes that were induced by different penalty functions and different neighbourhood operators. Unlike existing studies of these problems, we study instances generated at random from various distributions. We found a general trend where some of the landscape features in all of the three problems were found to vary between the different distributions. We captured this variation by a single, easy to calculate, parameter and we showed that it has a potentially useful application in guiding the choice of the neighbourhood operator of some local search heuristics.
severity and impact of acne vulgaris on the quality of life of adolescents in nigeria

Background: Acne vulgaris is a common skin condition, which affects most adolescents at some point in their lives. It has been found to have a significant impact on their psychological well-being and has been associated with depression and suicide ideation. Many studies have assessed the impact of acne vulgaris on the quality of life (QoL) in different population subgroups around the world, but there is a dearth of reports from the African subcontinent. This study thus seeks to assess the severity of acne vulgaris and determine its effect on the QoL of adolescents in Lagos, Nigeria. Methods: In a cross-sectional survey employing a two-stage sampling method, the severity of acne vulgaris and its impact on the QoL of adolescents attending a senior secondary school in Lagos, Nigeria was assessed using the Global Acne Grading Scale (GAGS) and the Cardiff Acne Disability Index (CADI), respectively. The correlation between the results of the GAGS and CADI was also determined. Results: One hundred and sixty adolescent students with acne were recruited, with males accounting for 51.9% and females 48.1%. The mean and standard deviation of the GAGS severity scores were 11.3 ± 5.4 for males and 11.9 ± 5.4 for females. Only one student had severe acne vulgaris (GAGS, 31–38), 10% moderate (GAGS, 19–30), and 89.4% mild (GAGS, 1–18). The overall CADI score was 3.4 ± 3.0, which suggests mild impairment in QoL; however, the solitary student with severe acne had severe QoL impairment. There was a weak positive correlation between the GAGS and the CADI score. Conclusion: Most adolescents in our study had mild acne vulgaris, and the overall impact on their QoL was mild. However, the correlation between the psychosocial impact and acne severity was weak. There is a need for similar studies in other parts of the country and for further studies to determine the adequacy of the existing instruments in assessing the impact of acne vulgaris in Nigerian adolescents.
Enoxaparin for VTE thromboprophylaxis for inpatient rehabilitation care: assessment of the standard �xed dosing regimen

Background. We aimed to examine the e�ciency of �xed daily dose enoxaparin (40 mg) thromboprophylaxis strategy for patients undergoing inpatient rehabilitation. Methods. This was an observational, prospective, cohort study that included 63 hospitalized patients undergoing rehabilitative treatment following sub-acute ischemic stroke (SAIS) or spinal cord injury (SCI), with an indication for thromboprophylaxis. Anti-Xa level measured three hours post-drug administration (following three consecutive days of enoxaparin treatment or more) was utilised to assess in vivo enoxaparin activity. An anti-Xa level between 0.2–0.5 U/ml was considered evidence of effective antithrombotic activity. Results. We found sub-prophylactic levels of anti-Xa (< 0.2 U/ml) in 19% (12/63). Results were within the recommended prophylactic range (0.2–0.5 U/ml) in 73% (46/63) and were supra-prophylactic (> 0.5 U/ml) in 7.9% (5/63) of patients. Anti-Xa levels were found to inversely correlate with patients’ weight and renal function as de�ned by creatinine clearance (CrCl) (p < 0.05). Conclusions. Our study con�rmed that a one-size-ts-all approach for venous thromboembolism (VTE) prophylaxis may be inadequate for rehabilitation patient populations. The e�cacy of xed-dose enoxaparin prophylaxis is limited and may be in�uenced by renal function and weight. This study suggests that anti-Xa studies and prophylactic enoxaparin dose adjustments should be considered in certain patients, such as those who are underweight, overweight and or have suboptimal renal function.
Similarities and difference of cardiac function, structure, myocardial deformation, myocardial �brosis between symptomatic peripartum cardiomyopathy at different clinical stage and dilated cardiomyopathy

Background Similarities and differences in imaging phenotype between symptomatic peripartum cardiomyopathy(SPPCM) and dilated cardiomyopathy(DCM) haven’t been fully understood. This study aimed to compare cardiac structure, function, deformation, and myocardial �brosis between SPPCM at different clinical stage and DCM, and to explore the uniformity of segmental deformation dysfunction furtherly.
Social Network Analysis of Misinformation Spreading and Science Communication during COVID‐19

The outbreak of COVID‐19 has resulted in an increase in health misinformation spreading on social media, emphasizing the need for effective science communication to combat this issue. This study aimed to analyze the relationship between misinformation spreading and science communication network. We identified misinformation spreaders, scientists, and laypeople from COVID vaccine‐related tweets, and we carried out a network analysis to examine the ingroup and intergroup interactions. We found that individuals in all three groups tended to interact with people who were dissimilar to them. Additionally, we found that the spreading of misinformation and the science communication network are polarized. Finally, suggestions were provided to achieve higher engagement in science communication.
Welding Instructors' Perspectives on Using AI Technology in Welding Training

The welding industry in the U.S. faces a serious shortage of skilled welders. The goal of this paper is to explore welding instructors' attitudes toward applications of Augmented Reality (AR) and Virtual Reality (VR) as well as artificial intelligence (AI) in welding training. Such approaches could allow future welders to acquire welding skills faster and in a safer work environment. Also, the welding industry could attract a more diverse group of workers. This paper builds on previous literature and studies researching the use of AR, VR, and AI in welding and in other comparable industries. The paper reports findings from interviews with eight welding instructors at a community college to obtain insights regarding how they believe AR, VR, and AI could be used in welding training. The paper provides implications for using AR, VR, and AI to attract and retain the next generation of welders.
Usabilitiy of Chebyshev Pseudospectral method with ﬁnite element method on circular discs

: In this study, the thermal stress behavior of a disk modeled under a linear increasing temperature distribution is investigated. The temperature limit conditions are determined as 30 o C, 40 o C, 50 o C, 60 o C and 70 o C. The stresses were determined analytically using a computer program developed in the study, using the Finite element method (FEM) ANSYS (2022-R1) program, and using the Psedudospectral Chebyshev method. With the Chebyshev method, high-precision solutions can be obtained using a small number of braids. The main purpose of this study is to investigate the thermal stresses occurring in circular discs with diﬀerent methods. The results obtained were compared with each stress analysis, linear temperature distribution, psedudospectral chebyshev method other and presented with graphs.
Finding the Aha! Moment of Search: A Preliminary Examination of Insight Learning During Search

Research in information behavior has examined search difficulties and how people learn during searches but has not fully examined how searchers solve the difficulties on their own and gain new knowledge during this process. This study introduced the concept of insight learning during search to provide a new perspective for the studies in Search as Learning (SAL) and to optimize searchers' experiences in a more efficient, innovative, and joyful way to combine search and learning. As a preliminary study, we conducted self‐reported interviews with 30 participants to collect cases of insight learning during the search process. Based on thematic analysis of the data, we summarized the benefits of insight learning during search, described the process of how aha! occurred after impasse, and identified the antecedent, key, and consequence of insight during the search process. We aimed to help generate more insights by providing three dimensions of key factors to think about. A preliminary understanding of the insights formed in this study could contribute to further discussion about learning during the search and could help design new search tools that support effective learning.
“I Am in a Privileged Situation”: Examining the Factors Promoting Inequity in Open Access Publishing

Despite increasing advocacy for open access (OA), the uptake of OA in some disciplines has remained low. Existing studies have linked the low uptake in OA publishing in the humanities and social sciences (HSS) to disciplinary norm, limited funding to pay for article processing charges (APCs), and researchers' preferences. However, there is a growing concern about inequity in OA scholarly communication, as it has remained inaccessible and unaffordable to many researchers. This study therefore investigated inequity in OA publishing in Canada. Using semi‐structured interviews, qualitative data was collected from 20 professors from the HSS disciplines of research‐intensive universities in Canada. Data was analyzed with NVivo software following the reflexive thematic analysis approach. Findings revealed three main causes of inequity in OA publishing among the participants. These are the cost of APCs, unequal privileges, and gender disparities. Hence, there is a need for concerted efforts by funding agencies, stakeholders, higher education institutions, and researchers to promote equity in OA scholarly communication. Some recommendations for improving equity in OA publishing are provided in this paper.