Miracle-dz/UniFAR-FTUs huggingface dataset:
SHORT-RUN TAX-RESPONSE IN A UTILITY-MAXIMIZATION FRAMEWORK

'JpHIS paper constitutes an attempt to offer a theoretical background for the anaylsis of the short-run shifting of the corporate income tax. Part II critically reviews the present state of the theory of shifting. In Part III, we rationalize the choice of the utility-maximization model as a suitable framework for the investigation of firm behavior. This model is then used in Part IV to construct a theory of overall tax-response. In Part V, we investigate the mechanism of short-run shifting under the utility-maximization assumptions.
Aromatic plants of tropical central Africa. Part XXXII. Chemical composition and antifungal activity of thirteen essential oils from aromatic plants of Cameroon

The essential oils of Hoslundia opposita Vahl. (leaves), Hyptis lanceolata Poit. (whole plant), Hyptis suaveolens Poit. (leaves), Ocimum basilicum L. (whole plant), Ocimum canum Sim. (whole plant), Ocimum gratissimum L. (leaves), Plectranthus glandulosus Hook (leaves), Thymus vulgaris L. (whole plant), Piper capense L. (leaves and seeds), Piper guineense Schum. et Thom. (leaves and seeds) and Bixa orellana L. (leaves) which were obtained by hydrodistillation from plants collected in different regions of Cameroon, were analysed by GC and combined GC–MS. The oils of Hoslundia opposita, Hyptis lanceolata, H. suaveolens, T. vulgaris, P. capense, P. guineense and B. orellana were found to be rich in hydrocarbons (>58%). The most abundant compounds in the oils of O. basilicum, O. canum and P. glandulosus were alcohols and oxides (>40%), while in the oil of O. gratissimum the amounts of hydrocarbons and oxygen-containing components were roughly the same. It is of interest to note the presence in O. basilicum and P. guineense (leaves) of aromatic compounds in a sizeable amount (13.5% and 25.6% respectively). The antifungal activity of these essential oils against Candida albicans, Cryptococcus neoformans, Aspergillus flavus, Aureobasidium pullulans, Microsporum gypseum, Trichophyton rubrum, and Trichoderma viride were also investigated. Two methods were used for these antifungal tests: the microatmosphere method and the standardized broth dilution micromethod. Three oils (from Ocimum gratissimum, Thymus vulgaris and Ocimum basilicum) showed strong antifungal activity. © 1998 John Wiley & Sons, Ltd.
ASSESSING THE TAX BENEFITS OF HYBRID ARRANGEMENTS — EVIDENCE FROM THE LUXEMBOURG LEAKS

Using the Luxembourg Leaks database, we study how multinational firms avoid taxes via hybrid arrangements and assess their corresponding tax benefits. Confidential tax rulings included in this database enable us to deduce and classify the tax arrangements that 123 firms implemented by means of conduit entities in Luxembourg. Based on a difference-in-differences methodology, we show that hybrid arrangements are related to substantial and continuous effective tax rate reductions. These results hold under several robustness checks. Overall, our paper is one of the first to provide empirical support for the considerable benefits of hybrid arrangements outlined in prior theoretical research.
Removal of Heavy Metals from Multicomponent Metal Mixtures by Polymer Enhanced Ultrafiltration: Effects of pH, Ionic Strength and Conformational Changes in Polymer Structure

Fractional separation of industrially important heavy metals (cadmium, nickel, zinc) from binary and ternary metal mixtures by continuous mode polymer enhanced ultrafiltration was studied. Polyethyleneimine (PEI) was used as a complexation polymer. Effects of pH and ionic strength on process efficiency were investigated. To gain insight about the characteristics of binding between highly branched PEI and metal ions and effect of salt concentration on this binding were investigated by performing dynamic and static light scattering measurements. It was observed that with optimum pH and salt concentration, fractional separation of metals can be achieved.
Indução de perda de massa na qualidade pós-colheita de pêssegos 'Eragil' em armazenamento refrigerado

The aim of this study was to evaluate the induction of mass loss in the post-harvest quality of 'Eragil' peaches after 21 days cold storage at -0.5°C. Was used completely randomized design with five replications of 20 fruits. Were evaluated 4, 5, 6 e 7% of mass loss induced. Woolliness incidence increase with rise in mass loss, two days after storage, but is not affected four days at 20°C. Juiciness, in second day, and ethylene production, in second and fourth days at 20°C, are inversely relationship to mass loss. Fruit firmness were remained and respiratory rate increased with greater mass loss two days at 20°C. 5-6% mass loss provided less evolution of yellow color. Therefore, 'Eragil' peaches are susceptible to wooliness occurrence after 21 days at -0.5°C, be this process reverted at 20°C. The rise in mass loss promotes increase in fruit firmness, woolliness, TSS and respiratory rate, and decrease in juiciness, ethylene production and ACC oxidase enzyme activity.
AN ECONOMIC PERSPECTIVE ON TAX EVASION

PUBLIC flects complex policy towards and often tax evasion competing reflects complex and often competi g goals of collecting taxes efficiently and treating taxpayers equitably. Since Adam Smith, economists have been aware of the conflict between the comprehensive collection of government revenue and the costly and often unfair or "odious" methods necessary to enforce these comprehensive collection rules.1 This paper provides a selective overview of the rapidly expanding economic literature on tax evasion, and examines the role of economics in assessing strategies aimed at increasing taxpayer compliance. A recent study by the Internal Revenue Service concluded that during 1981 approximately $90 billion was lost to tax evasion in, the United States, reflecting a growth of just under 15 percent per year since 1973. As the government finds it increasingly difficult to raise revenue through standard channels, the appropriate policy response to tax evasion becomes an increasingly critical issue. However, as we will stress below, there is an inevitable conflict between the efficient collection of taxes and common societal
The Electrochemical Flow Capacitor: A New Concept for Rapid Energy Storage and Recovery

Availability of grid‐scale electric energy storage systems with response rates on the order of seconds plays a key role in wide implementation of renewable energy sources. Here, a new concept called the electrochemical flow capacitor (EFC) is presented. This new concept shares the major advantages of both supercapacitors and flow batteries, providing rapid charging/discharging while enabling the decoupling of the power and energy ratings. Like in supercapacitors, energy is stored in the electric double layer of charged carbon particles. A flowable carbon‐electrolyte mixture is employed as the active material for capacitive energy storage, and is handled in a similar fashion to flow or semi‐solid batteries (i.e., for charging/discharging, it is pumped into an electrochemical cell, and for storage, it is pumped into reservoirs). This study presents the proof‐of‐concept of this technology and reports initial EFC performance data obtained under static and intermittent flow operations.
A Comparative Study of the Inter‐Relationships Between Mixograph Parameters and Bread‐ Making Qualities of Wheat Flours and Glutens

The mixing characteristics and bread-making qualities of flours, reconstituted flours and glutens from a diverse range of wheat cultivars obtained from Canada, France and the UK, were investigated. Simple correlations were calculated among Mixograph parameters, loaf volume, Glu-1 quality scores, protein content, SDS-sedimentation volume and baking absorption. The results indicate that the mixing properties of flours from cultivars in the medium-strong range are significantly influenced by their protein contents. On the other hand, the mixing properties of 'extra strong' or weak flours are relatively less affected by their protein contents, and it appears that the protein quality primarily controls their behaviour during mixing. Gluten samples, other than weak glutens from cvs Riband and Corin, required a longer time to mix to peak dough resistance (PDR) than their corresponding flour or reconstituted flour samples. However, the differences in mixing time were more pronounced between 'extra strong' glutens and their corresponding flours or reconstituted flours. The Mixograph parameter PDR showed highly significant (P <0.001) correlations with loaf volume for flour, reconstituted flour and gluten samples. In each case, variation in PDR explained more than 65% of the variation in loaf volume, reaching about 83% for glutens. PDR was also significantly correlated with Glu-1 quality scores. However, the mixing times for flours, reconstituted flours and glutens demonstrated no simple correlations with loaf volume. On the basis of the results, it appears that the 2 g Mixograph PDR value for flour or gluten may be used to assess flour or gluten bread-making quality. It may be used as a viable alternative to the baking test for the evaluation of the baking potential of flour or gluten, as well as an alternative to currently used 'gel protein'-based procedures for differentiating between 'strong' and 'extra strong' wheats.
Absolute calibration of atomic density measurements by laser-induced fluorescence spectroscopy with two-photon excitation

The two-photon resonances of atomic hydrogen (λ = 2×205.1 nm), atomic nitrogen (λ = 2×206.6 nm) and atomic oxygen (λ = 2×225.6 nm) are investigated together with two selected transitions in krypton (λ = 2×204.2 nm) and xenon (λ = 2×225.5 nm). The natural lifetimes of the excited states, quenching coefficients for the most important collisions partners, and the relevant ratios of the two-photon excitation cross sections are measured. These data can be applied to provide a calibration for two-photon laser-induced fluorescence measurements based on comparisons with spectrally neighbouring noble gas resonances.
Brownian motion and fluid mechanics of lipid monolayer domains

Lipid monolayers at the air-water interface show a variety of coexisting phases. Frequently, small, disklike solid domains are interspersed in a matrix of fluid lipid. These solid domains show strong electrostatic interaction as well as Brownian motion. A method is used to isolate single solid domains in a large, drift-free background of fluid lipid. The Brownian motion of these domains is then undisturbed and can be analyzed to a high degree of precision. This method allows one to perform a crucial test for theoretical calculations of the drag on a moving lipid domain
Synthesis and Characterization of Novel Siloxyalanes

The siloxyalanes [(Et 3 SiOAlH 2 ) 2 AlH 3 ] n (1), [ t BuMe 2 SiOAlH 2 ] 2 (2), [( t BuMe 2 SiO) 2 AlH] 2 (3), and [( t BuMe 2 SiO) 5 Al 2 H] (4) have been synthesized and characterized by IR and NMR spectroscopic means. By X-ray diffraction studies on single crystals it was established that molecule 1 is a coordination polymer in the solid state with tetrameric units [Et 3 SiOAlH 2 ] 4 (almost linear Al···Al···Al···Al arrangement) interlinked by Al 2 H 6 groups to form a one-dimensional chain (formal description with neutral building blocks). Compound 3 is dimeric through Al-O contacts with a cis orientation of the hydride ligands with respect to the central Al 2 O 2 cycle. Compound 4 may be described as a double adduct between the two Lewis acid-base compounds ( t BuMe 2 SiO) 2 AlH and Al(OSiMe 2 tBu) 3 . The bulkiness of the substituents on the silicon atoms plays an important role in the aggregation of the compounds. Hydride bridging between molecules or within the molecular entities is only observed in compound 1.
Analysis of electrogenerated films by ellipsometry and infrared spectrometry

The results of combined in situ Fourier transform infrared spectrometric and ellipsometric investigations of three types of film are reviewed, and the complementary nature of these two powerful techniques is explored. The films were chosen to represent three possible levels of redox centre interaction, varying from the essentially independent in poly(4-vinyl-4′-methyl-2,2′-bipyridylrheniumtricarbonyl chloride) through optically coupled systems such as Prussian Blue to the strongly correlated systems exemplified by poly(pyrrole), and in each instance, the detailed behaviour of the film during growth and cycling can be derived.
Biochemical and Histological Study of Aminoacylase-1 Purified from Amniotic Fluid in Rats with Oxidative Stress Induced by Lead Acetate

تضمن البحث فصل ودراسة إنزيم أمينواسيليز-1 (ACY1) من السائل الأمنيوني للحوامل الاصحاء، إذ تم فصل حزمة رئيسية واحدة فقط ذات فعالية عالية بتقنية التبادل الايوني السالب نوع DEAE-cellulose للراسب البروتيني الناتج عن ترسيب البروتينات باستخدام كبريتات الامونيوم (65%) بعد عملية الفرز الغشائي، اذ وصلت عدد مرات التنقية الى (19) مرة, وعند استخدام عمود الترشيح الهلامي باستخدام سيفادكس من نوع G-100 تم الحصول على نقاوة عالية للإنزيم وصلت عدد مرات التنقية له الى (38), وقد وجد ان الوزن الجزيئي لإنزيم المعزولة كان بحدود 46698 دالتون عند استخدام تقنية كروماتوغرافي الترشيح الهلامي. درس تأثير إنزيم ACY1المعزول على الجرذان المصابين بالإجهاد التأكسدي المستحدث بخلات الرصاص (LA) بجرعة 40 ملغم /كغم من وزن الجرذي وتمت مقارنتها مع الطبيعيين وذلك من خلال قياس المتغيرات الكيموحيوية المختارة والتي تضمنت: الكلوتاثايون (GSH) والمالوندايالديهايد(MDA) وإنزيم اسبارتيت أمينوترانسفريز (AST) وإنزيم ألانين أمينوترانسفريز(ALT) وكذلك من خلال الفحص النسيجي للكبد والكلية. اذ أظهرت النتائج ارتفاعا معنويا في مستويات (MDA وAST وALT) وانخفاضها في مستوى (GSH) مقارنة مع مجموعة السيطرة السالبة، كما لوحظ ان هناك انخفاضا معنويا في مستويات (MDA وAST وALT) وارتفاع في GSH عند حقن إنزيم ACY1 4 ملغم /كغم من وزن الجرذي مع LA بجرعة 40 ملغم /كغم. وأظهرت نتائج الفحص النسيجي وجود تغيرات مرضية عالية لأنسجة الكبد للجرذان المعاملة بمادة LA 40 ملغم /كغم من وزن الجرذان عند مقارنتها مع الطبيعيين، لقد حصل تحسن لأنسجة الكبد والكلية عند استخدام إنزيم ACY1 4 ملغم /كغم من وزن الجرذان مع LA، وهذه النتائج تثبت دور انزيم ACY1 في الحماية من الاجهاد التأكسدي والتقليل من حدة الأمراض المختلفة. درس تأثير إنزيم ACY1المعزول على الجرذان المصابين بحالة الكرب التأكسدي المستحدث بواسطة خلات الرصاص بجرعة 40 ملغم /كغم من وزن الجسم ومقارنتها مع الجرذان الطبيعيين وذلك من خلال قياس المتغيرات الكيموحيوية المختارة والتي تضمنت: الكلوتاثايون (GSH) والمالوندايالديهايد(MDA) وإنزيم اسبارتيت أمينوترانسفريز (AST) وإنزيم ألانين أمينوترانسفريز(ALT) وكذلك من خلال الفحص النسيجي للكبد والكلية. اذ أظهرت النتائج ارتفاعا معنويا في مستويات (MDA وAST وALT) وانخفاضها في مستوى (GSH) مقارنة مع مجموعة السيطرة، كما لوحظ ان هناك انخفاضا معنويا في مستويات (MDA وAST وALT) وارتفاع مستوى GSH عند استخدام الإنزيم المعزول بجرع4 ملغم /كغم من وزن الجرذان مع خلات الرصاص بجرعة 40 ملغم /كغم. وأظهرت نتائج الفحص النسيجي وجود تغيرات مرضية عالية لأنسجة الكبد للجرذان المعاملة بخلات الرصاص بجرعة 40 ملغم /كغم من وزن الجرذان عند مقارنتها مع الجرذان الطبيعيين، وحصول حالة تحسن لأنسجة الكبد والكلية عند استخدام الإنزيم المعزول بجرع 4 ملغم /كغم من وزن الجرذان مع خلات الرصاص، وهذه النتائج تثبت دور الإنزيم المعزول في حماية الجسم من الكرب التأكسدي والتقليل من حدة الأمراض الناتجة عنه.
Hexamine as Corrosion Inhibitors forZinc in Phosphoric Acid

The corrosion of zinc in phosphoric acid containing hexamine has been studied at different acid concentrations, inhibitor concentration and temperatures. Corrosion increases with the concentration of acid and the temperature. The inhibition efficiency (IE) of hexamine increases with the concentration of inhibitor. The IE decreases with the increase in concentration of acid. As temperature increases, percentage of inhibition decreases. The plot of log (Θ/1-Θ) versus log C results in a straight line suggest that the inhibitors cover both the anodic and cathodic regions through general adsorption following Longmuir isotherm. Galvenostatic polarization curves show polarization of both anodes as well as cathodes.
Casalin F. Determinants of holiday effects in mainland Chinese and Hong-

The joint analysis of the Chinese and Hong-Kong markets enab l s us to investigate whether differences in the attributes of shares, as well as in institutiona l features of markets can generate different holiday effects. The analysis is carried out by comparing th e S anghai, Shenzhen and Hong-Kong indices of domestic and cross-listed Chinese shares. Our em pirical results suggest that holiday effects are positive, significant, time-varying, with no signs of de cline over time and strongly dependent on market-specific institutional practices, with a negligibl e role played by the attributes of shares. We then carry out the same analysis by using an alternative metric ba sed on trading rules profitability and obtain very similar results.
The Jaffé reaction. Part II. A kinetic study of the Janovsky complexes formed from creatinine(2-imino-1-methylimazolidin-4-one) and acetone

Creatinine (2-imino-1-methylimazolidin-4-one) reacts with an alkaline solution of sodium picrate to form a Janovsky complex (the Jaffe reaction). Kinetic studies show that the mechanism at 25° is rate-determining attack of the creatinine anion on picrate. At 35° the rate-determining step may be proton abstraction. Acetone also forms a Janovsky complex with picrate by the same mechanism. Both complexes react further, probably to form 2 : 1 adducts. Reaction between creatinine and an alkaline solution of trinitrobenzene is very fast. The use of the Jaffe reaction for the quantitative estimation of creatinine is discussed critically.
On the determination of the dorso-ventral polarity in Xenopus laevis embryos

1. When embryos, or dorsal or ventral half-embryos, of Xenopus laevis are subjected to unilateral restriction of oxygen supply, the posterior end will always appear at the aerobic side, while the development of the anterior end, oriented towards the anaerobic side, will be partly suppressed. The shorter the time treatment lasts, the more normal the development will be. 2. When the restriction of oxygen effects an inversion of the dorso-ventral polarity, development is retarded, otherwise not. 3. Measurements of oxygen consumption show a substantial reduction in the experimental embryos, as compared with normal ones. The change in oxygen consumption in inverted embryos is delayed relative to non-inverted ones, but there is no significant difference in the total consumption of oxygen. 4. Our results support the idea that the dorso-ventral polarity is associated with a gradient in oxygen consumption, and various kinds of evidence suggest that oxygen consumption is, in part, required for the formation of Ruffini's flask-cells, responsible for the initiation of invagination. 5. It is suggested that the basic mechanisms involved in the determination of the normal, and the inverted, dorso-ventral polarity are fundamentally different, the latter being in fact an induction of a new polarity.
Physiological and Immunological Disturbance in Rheumatoid Arthritis Patients

إلتهاب المفاصل الرثوي هو أحد امراض المناعة الذاتية اذ يصيب أجهزة الجسم نتيجة قصور المناعة الذاتية لأسباب غير معروفة. يمكن أن يساهم التهاب الغشاء الزليلي وانتشاره في غضروف الأنسجة بتدمير المفاصل وتشوه العظام. عادة ما يعتبر هذا الاضطراب ناتجا عن عدوى ببعض مسببات الأمراض أو الجينات القابلة للتأثر والتي تسبب خللا في الجهاز المناعي. هذا المرض قد يرتبط أيضا بالاستجابات المناعية للخلايا التائية والأجسام المضادة التي تنتجها الخلايا البائية. بالإضافة إلى ذلك قد تلعب الحركيات الخلوية المفرزة من قبل الخلايا المناعية المختلفة أدوارا مهمة في التسبب في التهاب المفاصل الرثوي. تم جمع عينات مصل الدم من 90 فردا ، 30 منهم كانوا من الاسوياء و 60 حالة تمثل مجموعة مرضى التهاب المفاصل الرثوي المراجعين الى مختبرات طبية خاصة في مدينة تكريت للفترة من شهر مايس 2019 إلى تشرين الثاني 2019. تم إجراء فحص لكل من الحركيات الخلوية 1 و 6 و 10 وعامل نخر الورم - ألفا واللبتين وأديبونكتين وبروتين سي التفاعلي لمجموعة السيطرة والمرضى والذين كانت أعمارهم بين 18-50 عاما. أظهرت هذه الدراسة أن مستويات (الحركيات الخلوية 1 واللبتين و وبروتين سي التفاعلي) قد زادت في مرضى التهاب المفاصل الرثوي أكثر من مجموعة السيطرة بينما انخفضت مستويات (الحركيات الخلوية 6 و 10 و وعامل نخر الورم - ألفا وأديبونكتين) ، لذلك قد تلعب تلك الحركيات الخلوية دورا مهما في التسبب بإمراضية التهاب المفاصل الرثوي. كذلك ركزت هذه الدراسة على دور الأديبونيكتين واللبتين في التسبب بأمراضية التهاب المفاصل الرثوي من خلال تأثيرها على الخلايا التي تشترك في حدوث المرض، وعلى إمكانية استخدام مستويات هذه البروتينات كمؤشرات حيوية محتملة لنشاط المرض و استجابة المرضى للعلاج.
A comprehensive review of pharmacological and toxicological properties of Cheilocostus speciosus (J.Koenig) C.D.Specht

Cheilocostus speciosus (J.Koenig) C.D. Specht has been commonly used in many indigenous clinical complications to healing various ailments. A list of phytochemicals has been extracted and identified with multiple pharmacological and therapeutic properties from the different parts of C. speciosus (J.Koenig): sterioidal and furostanol saponins, sterioidal and furostanol glycosides, triterpene, phytoserol, sesquiterpenes, benziquinone, and fatty acid esters. Compared with other parts of the C. speciosus (J.Koenig), rhizomes are most extensively studied for their anthelmintic, aphrodisiac, astringent, depurative, expectorant, febrifuge, purgative, and toxin neutralizing properties. Generally, this plant has been reported to have a range of pharmacological activities, including antibacterial, anti-hyperglycemic, anti-inflammatory, anti-pyretic and anti-diuretic, anti-larvicidal, anti-stress, and estrogenic. These findings are highly promising and indicate that the plant needs to be carefully investigated for its diverse therapeutic benefit and associated toxicities and tolerance level. The present review will discuss geographical mapping, morphology, traditional, phytochemistry, and pharmacological prospects of C. speciosus (J.Koenig).
An analysis of the current in a point-to-plane corona discharge and the effect of a back-ionising layer on the plane

The increase in the current that flows in a negative point-to-plane corona discharge when a porous layer is present on the plane was studied by using a fast storage oscilloscope. It was found that the current increase is due primarily to an increase in the frequency of the Trichel pulses at the cathode, and less than 0.1% can be attributed to pulsed phenomena at the anode. It is proposed that the increase in Trichel pulse frequency is caused by neutralisation of the negative ion space charge by positive ions produced by discharges in the porous layer. These positive ions are not detected in the current measured in the external circuit because of their low mobility. Breakdown in the porous layer is thus a source of positive ions, which increase the corona current by modifying the Trichel pulse frequency and not by contributing directly to the measured current.