Miracle-dz/UniFAR-FTUs huggingface dataset:
To shift or not to shift? Intertemporal income shifting as a response to the introduction of the risk capital allowance in Belgium

This study examines how Belgian firms shift profits from one period to another in response to the introduction of the risk capital allowance (RCA) by the law of June 22 nd , 2005. We predict and find that firms with relatively low (but positive) earnings in 2006 have incentives to defer profits in 2005 and that this effect is stronger for firms with higher equity ratios. Conversely, we predict and find that firms that are highly profitable in 2006 and have net operating loss carryforwards in 2005 have incentives to accelerate profits and that this effect is especially pronounced for firms with a longer time lag between the book year end and the filing date. Our study contributes to the literature by providing evidence of how a tax regulation change impacts financial reporting quality and by indicating to what extent the introduction of an ACE-type (allowance for corporate equity) tax regulation has a different impact on intertemporal profit shifting, and hence government revenues, than an ordinary statutory tax rate change. PRELIMINARY – PLEASE DO NOT QUOTE – COMMENTS WELCOME * Faculty of Economics and Business, KU Leuven Campus Antwerpen, Korte Nieuwstraat 33, 2000 Antwerpen, Belgium. E-mail corresponding author: kathleen.andries@kuleuven.be. Acknowledgements: We thank Dhammika Dharmapala, Martin Jacob, Giorgia Maffini (discussant), Jim Seida, Robert Ullman, Alexandra Van den Abbeele, Kelly Wentland, Marleen Willekens, seminar participants at Erasmus University Rotterdam, IESEG Business School, KU Leuven and WHU – Otto Beisheim School of Management, and attendees at the 4th EIASM Workshop on Current Research in Taxation and the 2015 ATA Midyear Meeting for helpful comments and suggestions.
Nitrogen excretion of adult sheep fed silages made of a mixed sward or of pure unfertilised grass alone and in combination with barley

Four adult rumen-fistulated wether sheep were fed silages combined with barley. The silages consisted of 48% grasses, 28% legumes and 24% other forbs (GCF) or of pure grass (G). The swards received no mineral fertiliser. The dry matter (DM) and fibre contents were lower in GCF than in G. Crude protein content of DM in GCF and G were 145 g/kg and 102 g/kg respectively. DM content as ash, lipids and non-fibrous carbohydrates were rather similar in both silages. About 40g DM were offered per kg BW0.75 and day either as silage alone or as a mixture of silage and barley (60:40). Faecal N excretion was greater with GCF than with G. The proportion of faecal bacterial and endogenous debris N reached 75 and 73% when GCF or G was fed, respectively. Undigested dietary N represented about 20%, and water soluble N accounted for 5–6% of faecal N. GCF caused more urinary N than G. Barley reduced urinary N excretion when supplemented to GCF. No dietary influence on urinary non-urea nitrogenous compounds was shown. GCF caused higher urinary urea N excretion than G and barley reduced this fraction when replacing part of GCF. Based on the urinary urea N proportions, it is concluded that N intake exceeded N requirement for any of the four diets fed. Dietary supplementation of ruminally fermentable carbohydrates can reduce urinary N excretion and this improves the efficiency of utilisation of N in N-unfertilised biodiverse grassland/ruminant farming systems.
Dynamic control in a coordinated multi-cellular maze solving system

Control system theory provides convenient tools and concepts for describing and analyzing complex cell functions. In this paper we demonstrate the use of control theory to forward-engineer a complex synthetic gene network constructed from several modular components. Specifically, we present the design and simulation of a synthetic multi-cellular maze-solving system. Here, bacterial cells are programmed to use artificial cell-to-cell communication and regulatory feedback in order to illuminate the correct path in a user-defined maze of cells arranged on a surface. Simulations were used to analyze the system's spatiotemporal dynamics and sensitivity to various kinetic parameters. Experiments with Escherichia coli were carried out to characterize the diffusion properties of artificial cell-to-cell communication based on bacterial quorum sensing systems. The rational design process and simulation tools employed in this study provide an example for future engineering of complex synthetic gene networks comprising multiple control system motifs.
Mild Hypothermia Inhibits Nuclear Factor-κB Translocation in Experimental Stroke

Nuclear factor-κB (NFκB) is a transcription factor that is activated after cerebral ischemia. NFκB activation leads to the expression of many inflammatory genes involved in the pathogenesis of stroke. The authors previously showed that mild hypothermia is protective even when cooling begins 2 h after stroke onset. In the present study, they examined the influence of hypothermia on NFκB activation. Rats underwent 2 h of transient middle cerebral artery occlusion. Brains were cooled to 33°C immediately after or 2 h after occlusion, and maintained for 2 h. After normothermic ischemia (brain temperature at 38°C), NFκB cytoplasmic expression, nuclear translocation, and binding activity were observed as early as 2 h in the ischemic hemisphere and persisted at 24 h. Hypothermia decreased NFκB translocation and binding activity but did not alter overall expression. Hypothermia also affected the levels of NFκB regulatory proteins by suppressing phosphorylation of NFκB's inhibitory protein (IκB-α) and IκB kinase (IKK-γ) and decreasing IKK activity, but did not alter overall IKK levels. Hypothermia suppressed the expression of two NFκB target genes: inducible nitric oxide synthase and TNF-α. These data suggest that the protective effect of hypothermia on cerebral injury is, in part, related to NFκB inhibition due to decreased activity of IKK.
Titration calorimetric studies to elucidate the specificity of the interactions of polymyxin B with lipopolysaccharides and lipid A.

Lipopolysaccharide (LPS), the major cell wall constituent of Gram-negative bacteria, evokes a multitude of biological effects in mammals including pyrogenicity and toxic shock syndrome. Polymyxin B (PmB), a polycationic cyclic peptide, is known to neutralize most of its activities. The nature of the interaction of PmB with LPS and lipid A was investigated by isothermal titration calorimetry. PmB binds to LPS as well as lipid A stoichiometrically and non-co-operatively with micromolar affinity. These interactions are driven primarily by a favourable change in entropy (delta S) and are endothermic in nature. These positive changes in enthalpies decrease with increasing temperature, yielding a heat capacity change, delta Cp, of -2385 J.mol-1.degree-1 for PmB-LPS interactions while the binding of PmB to lipid A displays a delta Cp of -2259 J.mol-1.degree-1. The negative heat capacity changes provide strong evidence for the role of hydrophobic interactions as the driving force for the association of PmB with LPS and lipid A. A correlation of the energetics of these interactions with analyses of the molecular models of PmB suggests that a cluster of solvent-exposed non-polar amino acid side-chains that line one surface of the molecule, together with a ring of positively charged residues on its other surface, are responsible for its strong and stoichiometric binding to LPS.
Extensive accumulation of an extracellular L-amino-acid oxidase during gametogenesis of Chlamydomonas reinhardtii.

In a previous study [Bulté, L. & Wollman, F. -A. (1992) Eur. J. Biochem. 204, 327-336], we identified a novel gamete-specific polypeptide of Chlamydomonas reinhardtii, M alpha. This 66-kDa polypeptide reacts with antibodies to cytochrome f and accumulates in gametes only in conditions that promote destabilisation of the cytochrome b6/f complex. Here, we show that M alpha is not a modification product of cytochrome f, but is part of protein M, a high-molecular-mass L-amino-acid oxidase located in the periplasm. It catalyzes oxidation of all L-amino acids tested, except cysteine. Using phenylalanine as a substrate, saturation of the enzymatic rate is reached at 2 microM. These characteristics suggest that protein M may operate in vivo as an efficient scavanger of ammonium from extracellular amino acids. The enzyme contains non-covalently bound FAD. It exists in two forms with essentially similar enzymatic properties, of 1.2-1.3 MDa and 0.9-1.0 MDa, respectively. The lighter form is an oligomer of M alpha, while the heavier form contains, in addition to M alpha, a second polypeptide of 135 kDa, M beta, in a molar ratio of 3-4 M alpha/M beta. Both polypeptides are glycosylated.
A low-cost methodology for profiling the power consumption of network equipment

Rate adaptation technologies aim at establishing a linear relationship between power consumption and traffic load in packet networks. They rely on power profiles of network elements, which map system configurations and traffic loads onto power consumption levels, for the selection of network resources to place into low-power states and to identify new system designs with high power-saving yields. We introduce a methodology for profiling the power consumption of network systems that reconciles modeling accuracy with cost containment and rapidity in the preparation and execution of power measurements. We apply the methodology to network systems from multiple vendors and find it capable of delivering a clear message: the power savings enabled by protocol and system software upgrades that support demand-timescale rate adaptation are worthwhile, but also largely inferior to those attainable with a new generation of hardware platforms that pervasively deploy packet-timescale rate adaptation.
Biomarkers of Epidermal Innate Immunity in Premature and Full-Term Infants

Epidermal innate immunity is a complex process involving a balance of pro- and anti-inflammatory cytokines, structural proteins, and specific antigen presenting cells occurring against a background of neuroendocrine modulators such as cortisol. In this study, a multiplex array system was used to simultaneously determine multiple molecular factors critical for development of epidermal innate immune function from the skin surface of premature and term infants, healthy adults, and vernix caseosa. Samples were analyzed for Keratin 1,10,11, Keratin 6, involucrin, albumin, fibronectin and cortisol, and cytokines IL-1, TNFα, IL-6, IL-8, MCP1, IP10, IFNγ, and IL-1 receptor antagonist. Keratin 1,10,11 was decreased and involucrin was increased in infants versus adults. All infants had elevated IL1α and reduced TNFα versus adults. IL-6, IL-8, and MCP1 were significantly increased in premature versus term infants and adults. Skin surface cortisol and albumin were significantly elevated in premature infants. The biomarker profile in premature infants was unique with differences in structural proteins, albumin, and cytokines IL-6, IL-1β, IL-8, and MCP1. The higher infant IL1α may be associated with skin barrier maturation. The significant elevations in skin surface cortisol for preterm infants may reflect a neuroendocrine response to the stress of premature birth.
Dietary intakes of adolescents from food insecure households: analysis of data from the 6th (2013-2015) Korea National Health and Nutrition Examination Survey

BACKGROUND/OBJECTIVES This study aimed at evaluating the dietary intakes of Korean adolescents affected by food insecurity, in comparison with those who were food secure. SUBJECTS/METHODS The study used one day 24-hour dietary recall data from the 6th Korea National Health and Nutrition Examination Survey. The study subjects consisted of 1,453 adolescents of whom 695 were middle school-aged and 758 were high school-aged. Food security status was assessed using the 18-item questionnaire. Nutrient intake was evaluated in terms of nutrient density, insufficient intake, and excessive intake for selected nutrients, in addition to meeting the appropriate range for total energy intake and energy intakes from carbohydrate, sugar, protein, fat, and saturated fatty acids. Food intake was evaluated in terms of food group servings and dietary diversity score (DDS). RESULTS The percentages of food insecurity were 11.1% for middle school-aged adolescents and 16.8% for high school-aged adolescents. Food insecure middle school-aged adolescents had higher intake of carbohydrate (P = 0.006) but lower intake of fat (P = 0.010) and saturated fatty acids (P = 0.005) than their food secure counterparts although the intake of both groups was in the recommended ranges. Nutrient intake among high school-aged adolescents was generally similar regardless of food security status. Both food secure and insecure adolescents showed insufficient intake of vitamin A, vitamin C, and calcium, and excessive sodium intake. They additionally had low prevalence of meeting appropriate intake ranges for energy, carbohydrate, and sugar. Food intake in terms of food group servings and DDS was also similar regardless of food security status among both age groups, with low intakes of foods from fruit and dairy groups. CONCLUSIONS Except for a few nutrients among the middle school-aged adolescents, dietary intakes among Korean adolescents did not differ by food security status in this study.
Design of a circularly polarized elliptical patch antenna using artificial neural networks and adaptive neuro-fuzzy inference system

In the present paper, a circularly polarized elliptical patch antenna is designed using artificial neural networks (ANN) and adaptive neuro-fuzzy inference system (ANFIS). The resonant frequency and gain are taken as the input while the radius of semi-major axis and heights of the substrate are taken as the outputs. From the numerical results, it is observed that the errors in the output parameters are less in case of an ANFIS model as compared to that of an ANN model. With ANFIS model, a parametric study with different types and numbers of membership functions is also presented.
MATRIX METALLOPROTEINASES IN HUMAN DIABETIC AND NONDIABETIC VITREOUS

Purpose To compare matrix metalloproteinase (MMP) activities in human vitreous samples from patients with diabetic retinopathy (DR) and other vitreoretinal diseases, and to investigate the factors influencing the MMP activities in human DR vitreous samples. Methods Thirty-one diabetic and 17 nondiabetic vitreous samples (from nine patients with macular holes and eight patients with epiretinal membranes) were examined. Samples collected at the time of pars plana vitrectomy were subjected to substrate zymography to conduct a quantitative analysis of MMP activity. Immunoblotting against antihuman MMP-1, 2, and 9 was performed to identify MMP in vitreous samples. The effects of posterior vitreous detachment (PVD), vitreous hemorrhage, proliferative membrane, traction detachment, and cystoid macular edema on MMP activities were investigated. Results All vitreous samples from both DR and non-DR patients showed a single band at the position of 72 kD, corresponding to MMP-2. Another band at 99 kD, corresponding to MMP-9, was detected significantly more often in DR samples than in non-DR samples: 45.2% and 0%, respectively (P = 0.0007). The number of samples showing a band from MMP-9 was significantly higher in partial PVD samples than in complete PVD samples: 66.7% and 15.4%, respectively (P = 0.001). Conclusion The results indicated that MMP-9 may be involved in DR and that partial PVD may be related to the MMP-9 activity in DR.
Finite element analysis of masticatory stress on neoformed bone tissue after distraction osteogenesis and low-level laser therapy: a pilot study.

OBJECTIVE This study aimed to understand the action of masticatory forces on an implant virtually introduced into the sheep mandible after distraction osteogenesis and low-level laser therapy (LLLT) by using finite element analysis. BACKGROUND DATA Distraction osteogenesis as an alternative for bone reconstruction that may be used in the treatment of deformities. METHODS Four ewes underwent distraction osteogenis to elongate the left mandibular body by 15 m, and three of them underwent LLLT with the purpose of improving bone properties. After death, animals were scanned by computed tomography and their mandibles were tridimensionally reconstructed by computer programs. The physical properties related to hardness and modulus of elasticity of each animal were obtained from the dissected mandibles, and data were transferred to Femap software for finite element analysis. RESULTS Animals exposed and not exposed to LLLT irradiation showed remarkably similar values for superficial hardness and modulus of elasticity, without statistically significant difference (p>0.05), between the values observed for the cortical bone and the cancellous bone among the groups. The neoformed mandible, after a brief period for bone healing, was able to promote stability for implant placement and proper distribution of masticatory forces. CONCLUSIONS An implant introduced virtually into the site of bone neoformation did not suffer any micromotions relevant to osteointegration. Furthermore, finite element analysis showed that the neoformed portion of the mandible was able to absorb and distribute masticatory forces throughout its structure, even after a brief period for bone maturation.
Expression of fibroblast growth factors (Fgfs) in murine tooth development

Fgf signalling is known to play critical roles in tooth development. Twenty‐two Fgf ligands have been identified in mammals, but expression of only 10 in molars and three in the incisor loop stem cell region have been documented in murine tooth development. Our understanding of Fgf signalling in tooth development thus remains incomplete and we therefore carried out comparative in situ hybridisation analysis of unexamined Fgf ligands (eight in molars and 15 in cervical loops of incisors; Fgf11–Fgf14 were excluded from this analysis because they are not secreted and do not activate Fgf receptors) during tooth development. To identify where Fgf signalling is activated, we also examined the expression of Etv4 and Etv5, considered to be transcriptional targets of the Fgf signalling pathway. In molar tooth development, the expression of Fgf15 and Fgf20 was restricted to the primary enamel knots, whereas Etv4 and Etv5 were expressed in cells surrounding the primary enamel knots. Fgf20 expression was observed in the secondary enamel knots, whereas Fgf15 showed localised expression in the adjacent mesenchyme. Fgf16, Etv4 and Etv5 were strongly expressed in the ameloblasts of molars. In the incisor cervical loop stem cell region, Fgf17, Fgf18, Etv4 and Etv5 showed a restricted expression pattern. These molecules thus show dynamic temporo‐spatial expression in murine tooth development. We also analysed teeth in Fgf15−/− and Fgf15−/−;Fgf8+/− mutant mice. Neither mutant showed significant abnormalities in tooth development, indicating likely functional redundancy.
The experience of shame in older psychiatric patients: A preliminary enquiry

Shame is a complex set of attitudes, feelings and behaviours that tend to motivate hiding and, if provoked, can lead to conflict with others. It is also related to the exercise of power within the relationship of care and therefore may be a relevant factor if older adults are forced to accept increased dependency. There are no systematic enquiries into shame processes and older psychiatric patients. The experience of trait and situational shame and psychopathology was explored with 50 older psychiatric patients, using a range of questionnaire measures. As predicted, trait shame correlated significantly with anxiety and depression scores. There was preliminary evidence to suggest that being in need of others may be shame-provoking for some patients and may have a bearing on why some patients fear dependency, conceal symptoms and have conflicted relationships with carers.
European Socio-Economic Models: Experiences and Reform Perspectives

This article explores the differences in economic and social performance across European welfare models to learn about successful strategies for Europe. How did the various models cope with the new challenges of the welfare state and what can we learn from recent developments and strategies? We largely follow the standard definition of model types in the tradition of Esping-Andersen, distinguishing between an Anglo-Saxon, Scandinavian, Continental and Mediterranean version of the European model.
Alterations in Chemokine Receptor CCR5 Expression on Blood Dendritic Cells Correlate With Acute Graft-Versus-Host Disease

Background Dendritic cells (DC) are important in the development of acute graft-versus-host disease (GVHD) after allogeneic hemopoietic cell transplantation (alloHCT). The trafficking of immature DC from blood to GVHD target organs is likely to be regulated by chemokine receptors. Methods We performed flow cytometry to document the expression of chemokine receptors on circulating DC and correlated the findings after alloHCT with occurrence of acute GVHD. Results In normal individuals, plasmacytoid DC (pDC) expressed high levels of CCR5, whereas the major CD16+ myeloid DC subpopulation lacked CCR5. However, its expression on CD16+ cells was induced by culture in allogeneic mixed lymphocyte reaction supernatant, an effect largely mediated by interferon-&ggr;. CCR5 was expressed on a significant proportion of CD16+ DC in 42 alloHCT patients, whereas it was down-regulated on pDC. The maximum percentage of CCR5+CD16+ DC, at any time after transplantation, correlated with acute GVHD, whereas the minimum CCR5+ on pDC showed a similar correlation. Before developing signs of GVHD, the maximum percentage CCR5+CD16+ DC was higher in patients with GVHD grades II to IV than in GVHD grades 0 and I, whereas the minimum percentage CCR5 on pDC was lower in GVHD grades II to IV than in GVHD grades 0 and I. CCR5 levels more than 20.5% on CD16+ myeloid DC and less than 22.6% on CD123+ pDC correlated with subsequent GVHD grades II to IV with high sensitivities and specificities. Conclusions These observations may reflect DC activation and altered homing during the alloimmune response and could allow early diagnosis and therapeutic intervention before the clinical diagnosis of GVHD.
Evidence of trade‐offs shaping virulence evolution in an emerging wildlife pathogen

In the mid‐1990s, the common poultry pathogen Mycoplasma gallisepticum (MG) made a successful species jump to the eastern North American house finch Haemorhous mexicanus (HM). Subsequent strain diversification allows us to directly quantify, in an experimental setting, the transmission dynamics of three sequentially emergent geographic isolates of MG, which differ in the levels of pathogen load they induce. We find significant among‐strain variation in rates of transmission as well as recovery. Pathogen strains also differ in their induction of host morbidity, measured as the severity of eye lesions due to infection. Relationships between pathogen traits are also investigated, with transmission and recovery rates being significantly negatively correlated, whereas transmission and virulence, measured as average eye lesion score over the course of infection, are positively correlated. By quantifying these disease‐relevant parameters and their relationships, we provide the first analysis of the trade‐offs that shape the evolution of this important emerging pathogen.