Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax compliance of small business owners

Purpose – Small business owners play an important role in the tax system. This paper seeks to establish a framework to highlight the particular tax situation of small business owners and the resulting implications, from a psychological perspective.Design/methodology/approach – A framework identifying the key characteristics of small business owners' actual and perceived tax situation is established. Literature investigating these characteristics is reviewed in line with the proposed framework.Findings – Three key aspects seem to distinguish small business owners' perceptions of their tax situation: small business owners are likely to perceive more opportunities not to comply than employed taxpayers; they are more likely to experience a lack of meaningful taxation knowledge; and they are more likely to face decision frames that render taxes as painful losses.Research limitations/implications – The suggested link between the subjective experience of the tax situation and compliance calls for a focus on stra.
Feature Subset Selection Using Ant Colony Optimization

Feature selection is an important step in many pattern classification problems. It is applied to select a subset of features, from a much larger set, such that the selected subset is sufficient to perform the classification task. Due to its importance, the problem of feature selection has been investigated by many researchers. In this paper, a novel feature subset search procedure that utilizes the Ant Colony Optimization (ACO) is presented. The ACO is a metaheuristic inspired by the behavior of real ants in their search for the shortest paths to food sources. It looks for optimal solutions by considering both local heuristics and previous knowledge. When applied to two different classification problems, the proposed algorithm achieved very promising results. Keywords—Ant Colony Optimization, ant systems, feature selection, pattern recognition.
Theories regarding financial intermediation and financial intermediaries – a survey

In this paper we propose to make a presentation of the main theories on financial intermediation and financial intermediaries. Modern theory of financial intermediation examine the main functions of financial intermediation, how the financial intermediation affect the economy as a whole and the effects of government policies on financial intermediaries. We will focus on issues of function of financial intermediaries, such as reduction of transaction costs, liquidity provision, information provision, debt renegotiation.
From residue coevolution to protein conformational ensembles and functional dynamics

Significance Evolutionary-related protein sequences have been selected to preserve a common function and fold. Residues in contact in this conserved structure are coupled by evolution and show correlated mutational patterns. The exponential growth of sequenced genomes makes it possible to detect these coevolutionary coupled pairs and to infer three-dimensional folds from predicted contacts. But how far can we push the prediction of native folds? Can we predict the conformational heterogeneity of a protein directly from sequences? We address these questions developing an accurate contact prediction algorithm and a protein coarse-grained model, and exploring conformational landscapes congruent with coevolution. We find that both structural and dynamical properties can be already recovered using evolutionary information only. The analysis of evolutionary amino acid correlations has recently attracted a surge of renewed interest, also due to their successful use in de novo protein native structure prediction. However, many aspects of protein function, such as substrate binding and product release in enzymatic activity, can be fully understood only in terms of an equilibrium ensemble of alternative structures, rather than a single static structure. In this paper we combine coevolutionary data and molecular dynamics simulations to study protein conformational heterogeneity. To that end, we adapt the Boltzmann-learning algorithm to the analysis of homologous protein sequences and develop a coarse-grained protein model specifically tailored to convert the resulting contact predictions to a protein structural ensemble. By means of exhaustive sampling simulations, we analyze the set of conformations that are consistent with the observed residue correlations for a set of representative protein domains, showing that (i) the most representative structure is consistent with the experimental fold and (ii) the various regions of the sequence display different stability, related to multiple biologically relevant conformations and to the cooperativity of the coevolving pairs. Moreover, we show that the proposed protocol is able to reproduce the essential features of a protein folding mechanism as well as to account for regions involved in conformational transitions through the correct sampling of the involved conformers.
Flexible Resistive Switching Memory Device Based on Graphene Oxide

A resistive switching memory device based on graphene oxide (GO) is presented. It is found that the resistive switching characteristic has a strong dependence on electrode material and GO thickness. In our experiment, an Al/GO/ITO structure with 30-nm-thick GO shows good switching performance with an on/off resistance ratio of 103, low set/reset voltage, and excellent data retention. The GO memory is also fabricated on a flexible substrate with no degradation in switching property, even when the substrate is bent down to 4-mm radius, indicating that the GO memory is an excellent candidate to be a memory device for future flexible electronics.
Metabolism of a Glycosaminoglycan during Metamorphosis in the Japanese Conger eel, Conger myriaster

Hyaluronan (HA) is a linear polysaccharide of high molecular weight that exists as a component of the extracellular matrix. The larvae (leptocephali) of the Japanese conger eel (Anguilliformes: Conger myriaster) have high levels of hyaluronan (HA) which is thought to help control body water content. We isolated glycosaminoglycans (GAGs) from Japanese conger eel leptocephali and measured the changes in tissue HA content during metamorphosis. HA content decreased during metamorphosis. In contrast, neutral sugar content increased during metamorphosis. We hypothesize that the leptocephali utilize a metabolic pathway that converts HA to glucose during metamorphosis. Glucose may then be metabolized to glycogen and stored in the juvenile life-history stage.
Unsupervised Time-Series Clustering Over Lab Data for Automatic Identification of Uncontrolled Diabetes

We describe a novel unsupervised method for classifying diabetes patients using laboratory data, which can potentially generalize to other diseases. 2,365 diabetic patients were clustered using discrete wavelet transforms of Glycated Hemoglobin (HbA1C). Latent class growth analysis classified HbA1C trends. The clusters were compared using ICD-9 codes, creatinine, and blood glucose, and were evaluated for stability. Average HbA1C was >7% in 98.9% of the 'uncontrolled group', and 154 mg/dL in 74.0% of the uncontrolled group, and 0.90.
Kalos - A Syste for Natural Language Generatio with Revision

Using revision to produce extended natural language text through a series of drafts provides three significant advantages over a traditional natural language generation system. First, it reduces complexity through task decomposition. Second, it promotes text polishing techniques that benefit from the ability to examine generated text in the context of the underlying knowledge from which it was generated. Third, it provides a mechanism for the interaction of conceptual and stylistic decisions. Kalos is a natural language generation system that produces advanced draft quality text for a microprocessor users’ guide from a knowledge base describing the microprocessor. It uses revision iteratively to polish its initial generation. The system performs both conceptual and stylistic revisions. Example output of the system, showing both types of revision, is presented and discussed.
An Effective Metric Measuring the Degree of Web Page Changes by Reliance Evaluation

A number of document similarity metrics have been used to measure the degree of web page changes. When a web page changes, the metrics often represent the change differently. In this paper, we first define criteria for evaluating the effectiveness of the metrics in terms of six important types of web page changes. The criteria satisfy ISO/IED 15408 (CC). Second, we propose a new document similarity metric appropriate for measuring the degree of web page changes. In our experiment, we evaluate the five existing metrics (i.e., the byte-wise comparison, the TF·IDF cosine distance, the word distance, the edit distance, and the shingling) and ours under the proposed criteria. The experimental result shows that our metric represents the changes more effectively than other metrics. This work was supported by Korea Research Foundation Grant (KRF-2004-005-D00172).
Bloom Filters: One Size Fits All?

Bloom filters impress by their sheer elegance and have become a widely and, perhaps, indiscriminately used tool in network applications, although, as we show, their performance can often be far from optimal. Notably in application areas where false negatives are tolerable, other techniques can clearly be better. We show that, at least for a specific area in the parameter space, Bloom filters are significantly outperformed even by a simple scheme. We show that many application areas where Bloom filters are deployed do not require the strong policy of no false negatives and sometimes even prefer false negatives. We analyze, through modelling, how far Bloom filters are from the optimal and then examine application specific issues in a distributed web caching scenario. We hope to open up and seed discussion towards domain-specific alternatives to Bloom filters while perhaps sparking ideas for a general-purpose alternative.
On the Observational Properties of He-burning Stars: Some Clues on the Tilt of the Horizontal Branch in Metal-rich Clusters

We investigate the predicted color-magnitude distribution of metal-rich horizontal-branch (HB) stars, discussing selected theoretical models computed under various assumptions about the star metallicity and the efficiency of superadiabatic convection. We find that canonical zero-age horizontal branches with metallicity larger or of the order of Z = 0.002 should all be affected by a tilt by an amount that increases when the metallicity is increased and/or the mixing length is decreased, reaching a tilt of ΔV ~ 0.2 mag in the case of solar metallicity when a mixing-length value α = 1.6 is assumed (ΔV is the magnitude difference between the top of the blue HB and the fainter magnitude reached by the red HB). Uncertainties in the luminosity of the red HB due to uncertainty in the mixing-length value are discussed. We finally discuss the much larger tilt observed in the clusters NGC 6441 and NGC 6388, reporting additional evidence against suggested noncanonical evolutionary scenarios. Numerical experiments show that differential reddening could produce such sloped HBs. Furthermore, Hubble Space Telescope planetary-camera imaging of NGC 6441 gives clear indications of the occurrence of differential reddening across the cluster. However, the same imaging shows that the observed slope of the red HB is not an artifact of differential reddening. We finally show that sloping red HBs in metal-rich clusters are a common occurrence not necessarily correlated with the appearance of extended blue HBs.
Support Vector Machine for data with tolerance based on Hard-margin and Soft-Margin

This paper presents two new types of support vector machine (SVM) algorithms, one is based on Hard-margin SVM and the other is based on Soft-margin SVM. These algorithms can handle data with tolerance of which the concept includes some errors, ranges or missing values in data. First, the concept of tolerance is introduced into optimization problems of Support Vector Machine. Second, the optimization problems with the tolerance are solved by using the Karush-Kuhn-Tucker conditions. Next, new algorithms are constructed based on the unique and explicit optimal solutions of the optimization problem. Finally, the effectiveness of the proposed algorithms is verified through some numerical examples for the artificial data.
The first keroplatid (Diptera: Keroplatidae) species from the Lower Eocene amber of Vastan, Gujarat, India

2004), being a member of the Indo-Burma hotspot, which formerly included the Himalaya chain a nd the associated foothills in Nepal, Bhutan and India. Thegreat diversity of fauna and flora in India is probably due to the large diversity of ecosystems and also probably due to itscomplex biogeographic and geodynamic history. In this context, the fossil record can give important information on theevolution of the terrestrial biodiversity of this region. The occurrence of Early Eocene amber in Vastan, Gujarat, India, was mentioned for the first time by Alimohamma-dian
Regional White Matter Volumes Correlate with Delay Discounting

A preference for immediate gratification is a central feature in addictive processes. However, the neural structures underlying reward delay tolerance are still unclear. Healthy participants (n = 121) completed a delay discounting questionnaire assessing the extent to which they prefer smaller immediate rewards to larger delayed reward after undergoing magnetic resonance imaging (MRI) scanning. Whole brain voxel-based morphometric analysis shows that delay discounting severity was negatively correlated with right prefrontal subgyral white matter volume and positively correlated with white matter volume in parahippocampus/hippocampus, after whole brain correction. This study might better our understanding of the neural basis of impulsivity and addiction.
A Theoretical Analysis of the Proton and Hydride Transfer in Liver Alcohol Dehydrogenase (LADH)

The proton and hydride transfers in horse liver alcohol dehydrogenase (LADH) were studied with a potential surface obtained by use of the self-consistent-charge−density-functional-tight-binding (SCC−DFTB) QM/MM method implemented in the CHARMM program; a correction for solvent shielding was introduced by use of a continuum model. The proton transfers were found to proceed in a virtually concerted fashion before the hydride transfer. The calculations also showed that a radical mechanism, suggested as a possibility in the literature for the H transfer between the substrate and NAD+, is very unlikely. The energetics of the reaction and pKa‘s of residues involved in catalysis indicate that the chemical steps of LADH, as characterized by the calculated value of kcat, are slow for a pH below 5.5, and the hydride transfer is hardly affected for pH between 5.5 and 8.1. These results are compared with the experimentally measured pH dependence of kcat for LADH, although a quantitative comparison is difficult becaus.
An exTS based neuro-fuzzy algorithm for prognostics and tool condition monitoring

The growing interest in predictive maintenance makes industrials and researchers turning themselves to artificial intelligence methods for fulfilling the tasks of condition monitoring and prognostics. Within this frame, the general purpose of this paper is to investigate the capabilities of an Evolving extended Takagi Sugeno (exTS) based neuro-fuzzy algorithm to predict the tool condition in high-speed machining conditions. The performance of evolving Neuro-Fuzzy model is compared with an Adaptive Neuro-Fuzzy Inference System (ANFIS) and a Multiple Regression Model (MRM) in term of accuracy and reliability through a case study of tool condition monitoring. The reliability of exTS also investigated.
Near-infrared K-Band Spectroscopic Investigation of Seyfert 2 Nuclei in the CfA and 12 Micron Samples

We present near-infrared K-band slit spectra of the nuclei of 25 Seyfert 2 galaxies in the CfA and 12 μm samples. The strength of the CO absorption features at 2.3-2.4 μm produced by stars is measured in terms of a spectroscopic CO index. A clear anticorrelation between the observed CO index and the nuclear K - L color is present, suggesting that a featureless hot dust continuum heated by an active galactic nucleus (AGN) contributes significantly to the observed K-band fluxes in the nuclei of Seyfert 2 galaxies. After correction for this AGN contribution, we estimate nuclear stellar K-band luminosities for all sources and CO indices for sources with modestly large observed CO indices. The corrected CO indices for 10 (=40%) Seyfert 2 nuclei are found to be as high as those observed in star-forming or elliptical (=spheroidal) galaxies. We combine the K-band data with measurements of the L-band 3.3 μm polycyclic aromatic hydrocarbon (PAH) emission feature, another powerful indicator for star formation, and find that the 3.3 μm PAH to K-band stellar luminosity ratios are substantially smaller than those of starburst galaxies. Our results suggest that the 3.3 μm PAH emission originates in the putative nuclear starbursts in the dusty tori surrounding the AGNs, because of its high surface brightness, whereas the K-band CO absorption features detected at the nuclei are dominated by old bulge (=spheroid) stars and thus may not be a powerful indicator for the nuclear starbursts. We see no clear difference in the strength of the CO absorption and PAH emission features between the CfA and 12 μm Seyfert 2 galaxies.
Model Checking Temporal-Epistemic Logic Using Tree Automata

We introduce an automata-theoretic approach for the verification of multi-agent systems. We present a translation between branching time temporal-epistemic logic and alternating tree automata. Model checking an interpreted system against a temporal-epistemic formula is reduced to checking the non-emptiness of the composition of two tree automata. We exemplify this technique using a simple multi-agent scenario.
In Vitro Antioxidant and Antiproliferative Activities of Methanolic Plant Part Extracts of Theobroma cacao

The aims of this study were to determine the antioxidant and antiproliferative activity of the following Theobroma cacao plant part methanolic extracts: leaf, bark, husk, fermented and unfermented shell, pith, root, and cherelle. Antioxidant activity was determined using 2,2-diphenyl-2-picrylhydrazyl (DPPH), thiobarbituric acid-reactive substances (TBARS), and Folin-Ciocalteu assays; the 3-[4,5-dimethylthiazol-2-yl]-2,5-diphenyltetrazolium (MTT) assay was used to determine antiproliferative activity. The root extract had the highest antioxidant activity; its median effective dose (EC50) was 358.3 ± 7.0 µg/mL and total phenolic content was 22.0 ± 1.1 g GAE/100 g extract as compared to the other methanolic plant part extracts. Only the cherelle extract demonstrated 10.4% ± 1.1% inhibition activity in the lipid peroxidation assay. The MTT assay revealed that the leaf extract had the highest antiproliferative activity against MCF-7 cells [median inhibitory concentration (IC50) = 41.4 ± 3.3 µg/mL]. Given the overall high IC50 for the normal liver cell line WRL-68, this study indicates that T. cacao methanolic extracts have a cytotoxic effect in cancer cells, but not in normal cells. Planned future investigations will involve the purification, identification, determination of the mechanisms of action, and molecular assay of T. cacao plant extracts.
Overview of the QA4MRE Pilot Task: Annotating Modality and Negation for a Machine Reading Evaluation

This paper describes the pilot task Processing modality and negation, which was organized in the framework of the Question Answering for Machine Reading Evaluation Lab at CLEF 2012. This task was defined as an annotation exercise consisting on determining whether an event mentioned in a text is presented as negated, modalised (i.e. affected by an expression of modality), or both. Three teams participated in the task submitting a total of 6 runs. The highest score obtained by a system was 0.6368 macroaveraged F1 measure.
On unification for bounded distributive lattices

We give a method for deciding unifiability in the variety of bounded distributive lattices. For this, we reduce the problem of deciding whether a unification problem S has a solution to the problem of checking the satisfiability of a set ΦS of ground clauses. This is achieved by using a structure-preserving translation to clause form. The satisfiability check can then be performed by either a resolution-based theorem prover or a SAT checker. We apply the method to unification with free constants and to unification with linear constant restrictions, and show that, in fact, it yields a decision procedure for the positive theory of the variety of bounded distributive lattices. We also consider the problem of unification over (i.e., in an algebraic extension of) the free lattice. Complexity issues are also addressed.
Vision Based Area Discovery with Swarm Robots

Nowadays the need for autonomous robots has increased rapidly. These robots should have different types of sensors, thus their functionality can be extended. In order to process the data coming from the sensors, the robots require a proper processing hardware. However, the cost of a unique on-board controller system, which is able to handle advanced algorithms, is relatively expensive. Our proposal is to attach an inexpensive commercial mobile device to the robot, which has a high-resolution camera and advanced processing unit for different types of operations. In this paper we will present a vision-based model for environment discovery using homogeneous, medium scaled swarm of robots by using the on-board camera of the controller-smart phone. We introduce an extended axiom system based on bio-inspired swarm models, which optimizes the energy consumption of the swarm.
Optimum experimental design for estimating spatial variogram in cognitive radio networks

Cognizing radio environment is important for secondary users in cognitive radio networks. Interference temperature, routing scheme and other important issues are attained from the the radio environment over a specific region. One of the important features is the variogram of primary users' signal strength. The theory of optimum experimental design (OED) is introduced to determine the optimal sensing locations to estimate the spectrum variogram. OED method can circumvent the exhaustive sensing over the whole spatial region. The estimation performance is demonstrated to outperform the scheme of random deployment of sensors.
Response of the Hyperthermophilic Archaeon Sulfolobus solfataricus to UV Damage

ABSTRACT In order to characterize the genome-wide transcriptional response of the hyperthermophilic, aerobic crenarchaeote Sulfolobus solfataricus to UV damage, we used high-density DNA microarrays which covered 3,368 genetic features encoded on the host genome, as well as the genes of several extrachromosomal genetic elements. While no significant up-regulation of genes potentially involved in direct DNA damage reversal was observed, a specific transcriptional UV response involving 55 genes could be dissected. Although flow cytometry showed only modest perturbation of the cell cycle, strong modulation of the transcript levels of the Cdc6 replication initiator genes was observed. Up-regulation of an operon encoding Mre11 and Rad50 homologs pointed to induction of recombinational repair. Consistent with this, DNA double-strand breaks were observed between 2 and 8 h after UV treatment, possibly resulting from replication fork collapse at damaged DNA sites. The strong transcriptional induction of genes which potentially encode functions for pilus formation suggested that conjugational activity might lead to enhanced exchange of genetic material. In support of this, a statistical microscopic analysis demonstrated that large cell aggregates formed upon UV exposure. Together, this provided supporting evidence to a link between recombinational repair and conjugation events.