Miracle-dz/UniFAR-FTUs huggingface dataset:
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?

Deferred income taxation is widely used to encourage investment or saving. However, most income tax bases are more or less distortive (non-neutral). Using lab experiments, we find that the deferral of a distortive income taxation can result in substantial overproduction and less willingness to take risks. Subjects underweight the deferred tax burden and neglect the tax distortion because they act myopically and tend to make choices in isolation rather than simultaneously (choice bracketing). Despite opportunities to learn, the overproduction remains substantial. Additional analyses confirm that the observed misperception of deferred taxes is not caused by low tax salience or low effort, as providing additional accounting information on deferred taxes and introducing accountability reports do not change overproduction behavior. Only if we change the timing of the taxation from deferred to an economically equivalent immediate distortive tax system do overproduction and the effect on asset allocation almost disappear.
Autonomic cardiovascular response during and after a graded exercise test in concussed athletes and healthy controls

Objective Dysfunction of the autonomic cardiovascular system after a concussion is known to cause exercise intolerance due to symptoms exacerbation. The aim of this study was to compare athletes with symptoms of a sport-related concussion and healthy controls with regard to their heart rate during a graded exercise test and their heart rate recovery during the 5 min cool-down after the graded exercise test. Methods Sport-related concussion patients (N = 61; 31% female) and controls (N = 16; 50% female) participated in a graded exercise test on a cycle ergometer followed by 5 min active cool-down. Based on the results of graded exercise tests they were divided into four groups: (1) patients who reached the symptom threshold and had to stop the graded exercise test (symptom threshold; N = 39; 33.3% female), (2) patients with symptoms who finished the graded exercise test (S; N = 16; 25% female), (3) patients without symptoms (NS; N = 6; 33.3% female), (4) controls (N = 16; 50% female). Main outcome measures Heart rate, severity of headache and dizziness during graded exercise test, heart rate recovery (median (heart rate recoveries/maximal heart rate) ± median absolute deviation (MAD)) 30, 60 and 300 s after the start of cool-down. Results Heart rate recovery at 30 s was significantly slower in symptom (0.95 ± 0.01) compared to all other groups (p < 0.002; symptom threshold: 0.92 ± 0.02, NS: 0.91 ± 0.02, controls: 0.93 ± 0.02). Heart rate recovery at 60 s was significantly slower in symptom (0.90 ± 0.02) compared to the symptom threshold and controls (p < 0.041; 0.86 ± 0.03, 0.85 ± 0.04). Heart rate recovery at 300 s was significantly slower in symptom threshold (0.72 ± 0.05) compared to controls (p = 0.003; 0.66 ± 0.02). Conclusions Heart rate measurements in athletes with symptoms of sport-related concussion should be continued during cool-down after the graded exercise test, as dysfunction of the autonomic cardiovascular system might manifest also during cool-down.
YIELD ASSESSMENT OF ELEPHANT FOOT YAM GROWN UNDER MULTILAYER VEGETABLE CROPPING SYSTEM

Field experiments were conducted during the year 2010-11 and 2011-12 to assess the yield and yield attributing characters of elephant foot yam sown with bottle gourd, ridge gourd and bitter gourd under multilayer vegetable cropping system. The days taken to 50 per cent crop (elephant foot yam) emergence (51 days), girth of pseudostem (21 cm), canopy spread (82.4 cm) and yield of corms (376.07 q/ha) was observed highest in the sole crop of elephant foot yam followed by elephant foot yam + bitter gourd with non significant difference and additional yield of bitter gourd (138.8 q/ha). The results clearly indicated that the vegetable bitter gourd can be profitably intercropped with the elephant foot yam.
Average power handling capability of thin‐film microstrip line under dc‐bias conditions

Average power handling capability (APHC) of the thin‐film microstrip line (TFML) under dc‐bias conditions (<1 V) is proposed for the first time. The TFMLs with a 20‐μm‐thick polyimide thin films are fabricated on a low‐resistivity silicon substrate (ρ ≤ 10 Ω cm). Losses and APHC are extracted from the measured S‐parameters up to 50 GHz. This study has also been studied on the different roughness and thermal conductivity of the polyimide film to evaluate the APHC of the dc‐biased TFML. It is believed that the evaluations are useful for the high‐dense microwave monolithic integrated circuits. © 2010 Wiley Periodicals, Inc. Microwave Opt Technol Lett 53:84–87, 2011; View this article online at wileyonlinelibrary.com. DOI 10.1002/mop.25653
Tendering theory revisited

This paper discusses the content, origin and development of tendering theory as a theory of price determination. It demonstrates how tendering theory determines prices and how it is different from game and decision theories, and that in the tendering process, with non-cooperative, simultaneous, single sealed bids with individual private valuations, extensive public information, a large number of bidders and a long sequence of tendering occasions, there develops a competitive equilibrium. The development of a competitive equilibrium means that the concept of the tender as the sum of a valuation and a strategy, which is at the core of tendering theory, cannot be supported, and that there are serious empirical, theoretical and methodological inconsistencies in the theory.
Uncovering Students' Knowledge in Local History: The Camando to Leon Case

This descriptive-quantitative research study determined the knowledge in the local history of the Grade 12 students in Leon, Iloilo, when respondents were classified according to a type of school, family income, place of residence, and exposure and participation in Municipal activities. Through stratified random sampling technique, 233 Grade 12 students of the six secondary schools in the Municipality of Leon Batch 2019-2020 were the selected participants. The data were gathered utilizing a duly-validated researcher-made questionnaire that was delivered via an online Google form to the selected Grade 12 students of the six secondary schools. Using SPSS (Statistical Package for the Social Sciences), the data was tallied, computer-processed, analyzed, and interpreted and set at a . 05 level of significance. Students have average awareness of local history and exposure to and participation in various municipal events when classified by type of school, family income, and place of residence. When pupils were categorized according to the type of school, there was a significant difference in their knowledge of local history but no significant differences in their family income or place of residence. Students' knowledge of local history has no significant relationship to their level of exposure and participation in various municipal activities. Students are more knowledgeable about sociocultural history than they do about political history.
Nutritional Properties, Antioxidant and Antihaemolytic Activities of the Dry Fruiting Bodies of Wild Edible Mushrooms Consumed by Ethnic Communities of Northeast India

A variety of cultivated mushrooms in Northeast India are well known for their taste, nutritional and medicinal benefits. Many wild-growing mushrooms are also consumed due to their exotic flavours and tastes; however, the scientific exploration of their nutritional and bioactive properties is still negligible. In the present study, the 32 wild edible mushroom samples of 11 species collected from different parts of Northeast India were evaluated for their proximate composition, mineral and vitamin (ascorbic acid and riboflavin) contents, antioxidant and antihaemolytic activity, and profiles of organic and phenolic acids. Lentinus sajor-caju and Lentinus squarrosulus had the highest carbohydrate content (49.80 g/100 g dry weight (d.w.) and 46.36 g/100 g d.w. , respectively), crude protein content (20.72 g/100 g d.w. and 20.54 g/100 g d.w., respectively) and a considerable content of minerals. The highest fat content was determined in Lentinus velutinus (7.17 g/100 g d.w.). Among the minerals, potassium was found as the most abundant in all the samples. The extracts of L. sajor-caju, L. squarrosulus, and Pleurotus pulmonarius were characterized by the highest antioxidant activity, while these of L. sajor-caju, Pleurotus ostreatus, P. pulmonarius and Agaricus bisporus showed the highest antihaemolytic potential. The HPLC analysis allowed determining the high contents of ascorbic acid and a few organic and phenolic acids such as lactic acid, gallic acid, 3,4-dihydroxybenzoic acid and trans-cinnamic acid in the tested mushrooms. Other compounds viz. citric acid, caffeic acid, riboflavin, vanillic acid, pyruvic acid, and p-coumaric acid were detected with variations. This study established the nutritional and health benefits of wild edible mushrooms of Northeast India region for consumption as functional foods in the human diet.
Mixed Mode Simulation Tools

Internal Report October 2014 Mixed Mode Simulation Tools Priya Gandhi and Gail Brager Center for the Built Environment (CBE) University of California, Berkeley Spencer Dutton Lawrence Berkeley National Laboratory 1. OBJECTIVES This project is intended to facilitate communication between researchers and practitioners about how tools available for simulating mixed mode (MM) and naturally ventilated (NV) buildings are currently being used by practitioners, and what new functionality is most critical for future tool development. The primary goal of the project is to understand how practitioners currently approach simulating MM and NV buildings, including the assumptions and inputs they use, their methodologies, and their preferred tools. We also provide a brief methods-based overview of the research literature on simulating MM and NV buildings, with the hope that practitioners can learn from researchers’ approaches. 2. BACKGROUND There is no definitive guide to modeling NV and MM buildings in the research or practicing communities. The methods described in published literature vary greatly from study to study, while the methods employed by energy modelers in practice differ from firm to firm and person to person as time, budget, analyst experience, and client needs change from project to project. This paper provides insight into the differences and similarities of methods used by a cross- section of energy modeling practitioners. It is not intended to be a comprehensive review of software tools, or an explicit guide to modeling NV and MM buildings. Instead, this is a survey of current modeling approaches used by the nineteen energy modeling practitioners and tool developers we interviewed. Our goals are to identify which methods are currently being used to evaluate performance and design of NV and MM buildings, and how these methods varied by practitioner, firm, project type, project goal, location, and building type. This paper provides a summary of the information collected during these interviews, including tool developments that practitioners would like to see in the near future as a way to help identify where researchers might next turn their attention to. In addition to the results from the interviews, this paper also provides a literature review to compare and contrast the methods and resources used by researchers with those used by www.escholarship. org/uc/item/97t4t6dg
Prevalence of Infection and Malaria Parasite Density among Under Five Children: A Case Study of Dunukofia Rural Community in Anambra State, Nigeria

Aim: Malaria still remains an overwhelming cause of morbidity and mortality among children under five years of age, especially in sub-Saharan Africa. The study was carried out to evaluate malaria prevalence amongst children less than five years old. Study Design: A cross sectional study was carried out. The study adopted a retrospective descriptive survey using the hospital records and diagnostic cross sectional survey by examination of blood samples across three variables: gender, age group and mosquito net usage. Duration: The study was done in 2021 from the month of March to April in the rural community. Methodology: Parasitological diagnosis was with Plasmodium falciparum histidine-rich protein 2-based malaria Rapid Diagnostic Test (RDT) and microscopy of giemsa-stained blood smears. Demographic information was collected using questionnaire. Results: Three hundred (300) children aged less than five years malaria infection status was investigate, 174 (58.00% ) of them were females while 126 (42.00%. ) were males. Twenty one percent (21.00%) of the respondents are <1 year, 23.33% (70) of them are between the ages of 2 to 3 years, while 55.67% (167) were 4 years and above. Current malaria prevalence was higher with microscopy (67.33%) than that of RDT (23.33%). Also, previous RDT results showed that there was a higher prevalence (73.56%) of malaria parasites in females than males (58.73%). The microscopy results showed that males had a higher prevalence (38.10%) of malaria parasites than females (12.64%). Overall gender result also revealed that males had a higher prevalence (96.83%) of malaria parasites than females (86.21%). There was a significant difference in the prevalence result with gender (P<0.05). Females had higher parasite density (28.05±15.390) than males (23.22±19.171), there was no significant difference (P>0.05). It further revealed that children from 4 years and above had higher intensity (29.68±17.357) while those of 1 year and below had the least (14.89±16.069). However, there was no significant difference in the malaria parasite among the age groups of patients (P>0.05). Conclusion: Prevalence of malaria parasitaemia was still high in Dunukaofia, Anamba State, Nigeria despite various control measures and interventions put in place by WHO.
A simple analytical model for hot-carrier MOSFETs

Several second-order effects such as mobility degradation, carrier velocity saturation, and channel-length modulation are included in the model. The source-drain series resistances are accounted for, and a simple formula to calculate the output conductance without creating a discontinuity at the transition from the linear to the saturation region is proposed. The accuracy of the model is confirmed by comparing its theoretical predictions with the experimental data available in the literature. The model is used to estimate the lateral electric field at the drain to which hot-carrier effects are sensitive. >
A Method to Calculate Rotational Deformations of Curved Plate Girders during Lifting

The design of curved I-girders is complicated due to the many performance stages that must be evaluated, including erection, construction, and in-service. Evaluation of girder stability during early stages of construction is particularly complicated due to the limited presence of bracing. In addition to stability issues during girder lifting, guidelines for the necessity of shore towers during erection are also not available. The Texas Department of Transportation has funded a research project to investigate girder stability during early stages of construction. Results from this research project will be used to develop guidelines for the evaluation of girder stability during early construction stages as well as proportion the girder cross sections for safe and economical construction. The research includes: (1) field monitoring, (2) a parametric study using finite element analysis, and (3) the development of a user-friendly finite element analytical software that will serve as a tool for designers. Field studies have been successfully conducted on a bridge that is a part of the SH 130 Turnpike Project near Austin, TX. Data was collected for the validation of a 3-D finite element model. Recommendations were made to provide guidance for safely lifting horizontally curved steel I-girders. This paper will provide a summary of results from the field studies that have been used to validate finite element models of the curved girders during girder lifting. A method for calculating the rotational deformation of curved I-girders during lifting and results from the parametric investigations that are currently underway will also be discussed.
To Vote or not to Vote?

This book examines variations in voter turnout at the sub-national level during general elections. It employs a case study–mixed methods approach, combining quantitative and qualitative data to provide in-depth evidence for three systematically selected constituencies with varying levels of voter turnout. Findings from the study challenge the adequacy of the strict application of rational choice theory in providing a comprehensive understanding of why voter turnout might vary. The book furthermore advances a framework, that is, individual and collective-level utilities, expanding on the concept of utility to account for variations in voter turnouts. The book’s conclusions highlight the importance of local contexts in shaping voter behaviour and emphasises the primacy of local political dynamics when studying voter behaviour. Moreover, the book enriches our understanding of voter behaviour on the African continent, underscoring the need to adopt a multi-dimensional lens for the study of African politics.
Technological Aspects of Producing Surface Composites by Friction Stir Processing—A Review

FSP (friction stir processing) technology is a modern grain refinement method that is setting new trends in surface engineering. This technology is used not only to modify the microstructure of the surface layer of engineering materials, but increasingly more often also to produce surface composites. The application potential of FSP technology lies in its simplicity and speed of processing and in the wide range of materials that can be used as reinforcement in the composite. There are a number of solutions enabling the effective and controlled introduction of the reinforcing phase into the plasticized matrix and the production of the composite microstructure in it. The most important of them are the groove and hole methods, as well as direct friction stir processing. This review article discusses the main and less frequently used methods of producing surface composites using friction stir processing, indicates the main advantages, disadvantages and application limitations of the individual solutions, in addition to potential difficulties in effective processing. This information can be helpful in choosing a solution for a specific application.
Numerical models of RC elements and their impacts on seismic performance assessment

This paper aims to provide a guideline for numerical modeling of reinforced concrete (RC) frame elements for the seismic performance assessment of a structure. Several types of numerical models of RC frame elements are available in nonlinear structural analysis packages. Because the numerical models are formulated based on different assumptions and theories, the models' accuracy, computing time, and applicability vary, which poses a great difficulty to practicing engineers and limits their confidence in the analysis results. In this study, the applicability of five representative numerical models of RC frame elements is evaluated through comparison with 320 experimental results available from the Pacific Earthquake Engineering Research column database. The accuracy of a numerical model is evaluated according to its initial stiffness, peak strength, and energy dissipation capacity of the global responses. In addition, a parametric study of a cantilever RC column subjected to earthquake excitation is carried out to systematically evaluate the consequence of the adopted numerical models on the maximum inelastic structural responses. It is found from this study that the accuracy of the numerical models is sensitive to shear force demand–capacity ratio. If a structural period is short and the structure is shear critical, the use of numerical models that can explicitly capture the shear deformation and failure is suggested. If the structural period is long, the selection of a numerical model does not greatly influence the global response of the structure. The paper also presents statistical parameters of each numerical model, which can be used for probabilistic seismic performance assessment. Copyright © 2014 John Wiley & Sons, Ltd.
Preventing Civil War Recurrence: Do Military Victories Really Perform Better than Peace Agreements? Causal Claim and Underpinning Assumptions Revisited

ABSTRACT Existing research suggests that peace is more stable after military victories than it is after peace agreements. This article challenges this conventional wisdom. By applying survival analysis, we demonstrate that peace agreements exhibit just as strong of a relationship to enduring peace as military victories do. Moreover, we investigate the assumptions that underpin the aforementioned claim. These assumptions link peace survival to the type of civil war termination and refer to intervening variables. Using time-series data for 48 civil wars that ended between 1990 and 2009, the empirical analysis finds support for only two underpinning assumptions in favour of victories.
Mathematical models for the dynamic response of continuous particulate air monitors

Mathematical models are developed for the dynamic, time-dependent count rate response of fixed-filter (FF), rectangular-window moving filter (RW), and circular-window moving filter (CW) continuous particulate air monitors. These models relate the monitor input, a time-dependent concentration, to the monitor output, its dynamic countrate. The models take the form of a single integral for the FF case, the sum of two double integrals for the RW case, and the sum of three triple integrals for the CW case. The models apply for a single isotope of any half-life, and for sampled concentrations of any time dependence, at any time during a concentration transient. The models are solved for selected concentration behaviors, providing analytical expressions for the prediction of monitor response, and plots comparing these responses of the three monitor types are presented. A numerical simulation of monitor response has also been developed, which starts from first principles, and does not use the analytical solutions. It is shown that this simulation agrees with the analytical solution.
Development of Rare Earth Elements Separation Processes from Coal Fly Ash

Rare Earth Elements and Yttrium (REY) constitute an important family of metals, with a wide range of applications and a massive impact on global industry. Studies have verified that the REY exist at significant concentrations in coal fly (CFA) and bottom ash (CBA). In the present contribution, the feasibility of CFA and CBA from the thermal power plant of PPC Meliti, Florina as a possible REY source is examined. Results are presented on the chemical and mineralogical analysis of the samples along with characterization of the initial material. Size separation results are also presented, as the first step in a subsequent beneficiation process for potential REY recovery.