Miracle-dz/UniFAR-FTUs huggingface dataset:
Comparing Costs and Risks of Retirement Plans for Sponsors

This stochastic simulation analysis compares funding costs and volatilities for private sponsors of traditional defined benefit (DB), pension equity (PE), cash balance (CB), and defined contribution (DC) retirement plans. Plan provisions of equivalent benefit generosity in the different plan types are determined. The modeling includes current funding requirements and practices as well as a comprehensive set of uncertainties in asset and labor markets. The results show that costs and risks for sponsors vary significantly with plan types, investment and funding strategies, and participant demographics. The hybrid PE and CB plans exhibit characteristics of cost efficiency, as in the DB plan, and risk reduction, as in the DC plan, for plan sponsors under conventional investment strategies. These features are more saliently observed in the CB plan, but it is also more difficult to implement effective asset–liability management strategies for it.
The Relationship Between Demographic Variables and Ethical Decision Making of Trainee Accountants

This study examines the impact of a range of demographic variables (gender, firm size, degree type, level of education, length of experience, age and work area) on ethical intentions, ethical judgement, perceived ethical intensity and perceived ethical culture. Cases containing information on four types of time pressure-induced auditor dysfunctional behaviours were distributed to trainee accountants attending a professional education programme of the Institute of Chartered Accountants in Ireland. The findings suggest that gender, firm size and degree type had a significant association with ethical decision making. These variables also had a significant association with perceived ethical intensity as did work area. Gender, firm size, level of education and length of experience showed evidence of a significant association with perceived ethical culture. Implications of the findings and areas for further research are discussed.
Agent-based Modelling of Climate Adaptation and Mitigation Options in Agriculture

type="main" xml:id="jage12045-abs-0001"> Computer simulation models can provide valuable insights for climate-related analysis and help streamline policy interventions for improved adaptation and mitigation in agriculture. Computable general equilibrium (CGE) and partial equilibrium (PE) models are currently being expanded to include land-use change and energy markets so that the effects of various policy measures on agricultural production can be assessed. Agent-based modelling (ABM) or multi-agent systems (MAS) have been suggested as a complementary tool for assessing farmer responses to climate change in agriculture and how these are affected by policies. MAS applied to agricultural systems draw on techniques used for Recursive Farm Programming, but include models of all individual farms, their spatial interactions and the natural environment. In this article, we discuss the specific insights MAS provide for developing robust policies and land-use strategies in response to climate change. We show that MAS are well-suited for uncertainty analysis and can thereby complement existing simulation approaches to advance the understanding and implementation of effective climate-related policies in agriculture.
Histone acetylation: a switch between repressive and permissive chromatin

The organization of eukaryotic chromatin has a major impact on all nuclear processes involving DNA substrates. Gene expression is affected by the positioning of individual nucleosomes relative to regulatory sequence elements, by the folding of the nucleosomal fiber into higher‐order structures and by the compartmentalization of functional domains within the nucleus. Because site‐specific acetylation of nucleosomal histones influences all three aspects of chromatin organization, it is central to the switch between permissive and repressive chromatin structure. The targeting of enzymes that modulate the histone acetylation status of chromatin, in synergy with the effects mediated by other chromatin remodeling factors, is central to gene regulation.
Research, design and development activities on high power pulsed RF/Microwave systems and test facilities for particle accelerators

Several high power S Band microwave systems in the peak power range from 2 MW to 6.5 MW and mean power upto 25kW along with associated waveguide components, pulse power technology were developed in house at RRCAT. These systems have been used extensively in the development of particle accelerators in the country. Several test facilities were developed in house and supplied to tube R & D labs for development, conditioning and evaluation of microwave tubes indigenously under collaborative efforts. RRCAT has also taken up establishing high power test facilities for advanced accelerators. For such use design and development of 45 MW peak power S Band test facility as well as energy doubler scheme is underway. A 1.3 MW pulsed test stand at 352.2 MHz was also successfully designed and developed to qualify devices, subsystems and components developed in-house. The present paper will describe the research, design and development efforts towards the high power pulsed RF/Microwave systems, test facilities and components. The results and performance of these developments are reported.
Fate of Escherichia coli O157:H7 as affected by pH or sodium chloride and in fermented, dry sausage

The influence of pH adjusted with lactic acid or HCl or sodium chloride concentration on survival or growth of Escherichia coli O157:H7 in Trypticase soy broth (TSB) was determined. Studies also determined the fate of E. coli O157:H7 during the production and storage of fermented, dry sausage. The organism grew in TSB containing less than or equal to 6.5% NaCl or at a pH of 4.5 to 9.0, adjusted with HCl. When TSB was acidified with lactic acid, the organism grew at pH 4.6 but not at pH 4.5. A commercial sausage batter inoculated with 4.8 x 10(4) E. coli O157:H7 per g was fermented to pH 4.8 and dried until the moisture/protein ratio was less than or equal to 1.9:1. The sausage chubs were then vacuum packaged and stored at 4 degrees C for 2 months. The organism survived but did not grow during fermentation, drying, or subsequent storage at 4 degrees C and decreased by about 2 log10 CFU/g by the end of storage. These studies reveal the importance of using beef containing low populations or no E. coli O157:H7 in sausage batter, because when initially present at 10(4) CFU/g, this organism can survive fermentation, drying, and storage of fermented sausage regardless of whether an added starter culture was used.
Dielectrophoretic dynamic light-scattering (DDLS) spectroscopy

Dielectrophoretic dynamic light-scattering (DDLS) spectroscopy is presented. DDLS identifies macromolecules based on their dielectric, or polarizability, properties. DDLS measurements are carried out in an oscillating, nonuniform electric field. The field induces macromolecules to undergo dielectrophoretic motion, which is detected by the modulation in the dynamic light-scattering autocorrelation function. The DDLS experimental setup, data analysis, and data on latex particles and yeast cells are presented.
Role of Oxidative Stress and Glutathione in Busulfan Toxicity in Cultured Murine Hepatocytes

This study examines busulfan metabolism. Busulfan given in vivo or in vitro decreased hepatocyte glutathione (GSH) by 60 and 50%, respectively. In vitro, busulfan toxicity was prevented by glutathione S-transferase inhibitors or by antioxidants and led to increased production of oxidized GSH and thiobarbituric acid reactive substances. ‘Rescue’ from toxicity by GSH precursors was prevented by N,N-bis(2-chloroethyl)-N-nitrosourea (BCNU). Depletion of GSH exacerbated toxicity. In GSH-depleted hepatocytes, busulfan decreased GSH by 95% and BCNU did not prevent rescue by GSH precursors. Conclusions: (1) In hepatocytes with normal GSH: busulfan toxicity requires GSH conjugation, does not cause profound GSH depletion and is mediated by oxidative stress. We postulate that a GSH conjugate promotes oxidative stress. (2) In GSH-depleted hepatocytes: busulfan profoundly depletes GSH; toxicity is mediated by oxidative stress and is prevented by restoring GSH levels; cell death may be due to unopposed endogenous oxidative stress.
Amino Acid Covariation in a Functionally Important Human Immunodeficiency Virus Type 1 Protein Region Is Associated With Population Subdivision

The frequently reported amino acid covariation of the highly polymorphic human immunodeficiency virus type 1 (HIV-1) exterior envelope glycoprotein V3 region has been assumed to reflect fitness epistasis between residues. However, nonrandom association of amino acids, or linkage disequilibrium, has many possible causes, including population subdivision. If the amino acids at a set of sequence sites differ in frequencies between subpopulations, then analysis of the whole population may reveal linkage disequilibrium even if it does not exist in any subpopulation. HIV-1 has a complex population structure, and the effects of this structure on linkage disequilibrium were investigated by estimating within- and among-subpopulation components of variance in linkage disequilibrium. The amino acid covariation previously reported is explained by differences in amino acid frequencies among virus subpopulations in different patients and by nonsystematic disequilibrium among patients. Disequilibrium within patients appears to be entirely due to differences in amino acid frequencies among sampling time points and among chemokine coreceptor usage phenotypes of virus particles, but not source tissues. Positive selection explains differences in allele frequencies among time points and phenotypes, indicating that these differences are adaptive rather than due to genetic drift. However, the absence of a correlation between linkage disequilibrium and phenotype suggests that fitness epistasis is an unlikely cause of disequilibrium. Indeed, when population structure is removed by analyzing sequences from a single time point and phenotype, no disequilibrium is detectable within patients. These results caution against interpreting amino acid covariation and coevolution as evidence for fitness epistasis.
Capillary electrophoresis in two‐dimensional separation systems: Techniques and applications

The analysis of complex samples requires powerful separation techniques. Here, 2D chromatographic separation techniques (e.g. LC‐LC, GC‐GC) are increasingly applied in many fields. Electrophoretic separation techniques show a different selectivity in comparison to LC and GC and very high separation efficiency. Thus, 2D separation systems containing at least one CE‐based separation technique are an interesting alternative featuring potentially a high degree of orthogonality. However, the generally small volumes and strong electrical fields in CE require special coupling techniques. These technical developments are reviewed in this work, discussing benefits and drawbacks of offline and online systems. Emphasis is placed on the design of the systems, their coupling, and the detector used. Moreover, the employment of strategies to improve peak capacity, resolution, or sensitivity is highlighted. Various applications of 2D separations with CE are summarized.
Caveolin-1 Regulates Matrix Metalloproteinases-1 Induction and CD147/EMMPRIN Cell Surface Clustering*

CD147, a regulator of matrix metalloproteinase (MMP) production, showed highly specific association with caveolin-1 on the surface of multiple cell types. CD147-caveolin-1 complex formation was temperature and cholesterol dependent, reminiscent of associations seen within caveolae/lipid rafts. However, the subset of caveolin-1 associated with CD147 appeared exclusively within intermediate density sucrose gradient fractions, rather than in the low density fractions containing the bulk of caveolin-1. Mutagenesis experiments revealed that CD147 Ig domain 2 was required for caveolin-1 association. In contrast to CD147-caveolin-1 complexes, CD147-α3 integrin association was not disrupted upon cholesterol depletion, occurred in high density sucrose fractions, and did not involve CD147 Ig domain 2. Overexpression of caveolin-1 caused a specific decrease in clustering of cell surface CD147, as detected by “cluster specific” mAb M6/13. Conversely, a mutant CD147 deficient in caveolin-1 association showed enhanced spontaneous cell surface clustering (detected by mAb M6/13), and did not show decreased clustering in response to caveolin-1 overexpression. Furthermore, the same CD147 mutant yielded an elevated induction of MMP-1. In conclusion, caveolin-1 associates with CD147, in a complex distinct from CD147-α3 integrin complexes, thereby diminishing both CD147 clustering and CD147-dependent MMP-1-inducing activity.
Financial Instruments for the Control of Transboundary Pollution

International agreements to protect the environment usually have the form of promises between countries to reduce pollution on a reciprocal base. Such a solution can be Pareto-efficient if transboundary pollution is reciprocal and, on top of that, negotiators reveal truly the preferences of their governments for environmental quality and the national costs of pollution control. However, there are conditions under which the outcomes in terms of welfare gains can be improved by making payments between countries a part of the deal. The paper discusses the following categories: (1) International money payment in exchange for additional pollution control abroad and simultaneous reduction of control effort at home as a complement to existing international agreements: Joint Implementation. (2) Money transfers as an instrument to make an agreement on transboundary pollution feasible: control of unidirectional pollution and (ambitious) proportional reciprocal reduction of emissions belong to this class. (3) International care. A country cares about the environment, or about the standard of living in another country. At first sight such considerations of international care seem to offer an argument for international subsidies. However, it will be shown that this is not necessarily so, since care considerations are already reflected in the 'rates of exchange' of the agreement to reduce emissions reciprocally.
The Growing Importance and Value Implications of Recreational Hunting Leases to Agricultural Land Investors

This study considers the evolution and explosion growth of recreational hunting leases in America. The traditional European practice of leasing rural lands for the exclusive rights of tenants to hunt and fish is now an important revenue source for American agricultural land investors/owners. Hunting lease income can enhance value to the point that recreation becomes the highest and best use of rural land for both the market and income approaches to valuation. This study offers new perspectives for valuing the income component from recreational leases as a percentage of market value and proposes a hunting lease index for land owners and tenants to consider.
Management of the Primary Obstructed Megaureter (POM) and Indication for Operative Treatment

Presented is the diagnostic and therapeutic management of the primary obstructed megaureter (POM). 42 patients presented with 53 ureteral units (UU) of POM (5 females, 37 males, 36 neonates and 6 children aged 3 to 8 years). Of the 53 megaureters 10 UU (19%) were on the right and 27 UU(51 %)were on the left. 8 patients (19%)with 16 UU (30%)showed a bilateral abnormality. In 41% of the patients, hydronephrosis had been discovered by prenatal ultrasound. All patients were evaluated postnatally by ultrasound (US), voiding cysturethrogram (VCUG), intravenous pyelogram (IVP) and diuresis renogram (MAG-3) (DR). Due to the percentage of urinary drainage,the renogram results were classified into different categories:no obstruction, functional obstruction, equivocal and obstruction. A partial renal function was also calculated. Follow-up of the patients ranges between 5 to 48 months (mean: 22.1). All patients underwent serial US and serial DR were obtained in 36 patients. Initially, 9 (17%) UU showed a functional obstruction, 34 (64.2%) an equivocal and 10 (18.8%) an obstructive urinary drainage pattern. 2 kidneys showed a significant decreased partial function of 20, respectively 26%. Surgery was performed in an initial im-paired renal function with an obstructive pattern or in cases with normal function and at least equivocal urinary drainage pattern with no improvement or deterioration of the urinary drainage and/or function in the follow-up. Considering these criteria, 5(9.6%) patients needed surgery. No loss of kidney function has been observed in follow-up. DR is the most valuable diagnostic tool. Criteria interpreting the results are demonstrated in this article.
Empirical Tests of Mean Reversion in Real Exchange Rates: A Survey

Since the development of cointegration and unit root tests, these procedures have been applied widely to the relationship between nominal exchange rates and relative prices. The findings vary considerably for different time periods, exchange rate regimes and test procedures. These results have not previously been the subject of a comprehensive survey or evaluation. Suggestions are offered for the future development of research in this area. Copyright 1995 by Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research
Interrelationships among Growth, Confidence and Governance in the Globalized World-An experiment of some selected countries

The countries in the world in the globalized era have faced heterogeneity in challenges in managing their growth factors as well as the stake holders of such growth profiles. The political and economic turmoil of the last two decades around the world have opened the eyes of the consumers, business houses and the governments of different countries to read and follow the economic events. The paper has tried to study the causal relation and interrelationships among different growth factors like the confidence levels of the consumers and business houses, inflation, unemployment like economic factors and governance like non-economic factors over a selection of 17 countries across all continents for the period 1996-2010. Because of limited sources of data we have applied the pooled regression technique to justify our study. Confidence levels of both the consumers and business houses cause the growth rates whereas governance causes growth only under pooled data. But for individual country data we observe that in majority of the countries there are absences of causalities between the variables. It has been observed that pooled annual growth rates of GDP of the countries are significantly related to the business and consumer confidence indexes, unemployment rate, debt ratio and overall governance indicators that shows improvement over the individual country analysis where in majority of the cases there is no significant factor for growth and confidence. By segregating the entire data the study find a few countries where a few variables like BCI, stock prices and governance make significant impact upon growth rates. In majority of the countries BCI is explained by CCI, Stock prices and governance while CCI is explained by stock prices, governance and debt ratio.
What is Meant by Risk-Based Environmental Quality Criteria

ABSTRACT Criteria for the quality of water and other media are often said to be risk based. However, the relationship between the process of criterion setting and risk assessment has not been clear. This article shows that the conventional framework for risk assessment may be easily modified to represent criterion development. The critical difference is that conventional risk assessments solve an exposure–response model for an expected exposure to estimate an effect, but criterion assessments solve the same model for a benchmark effect to estimate an upper limit to acceptable exposures. Hence, the critical step in criterion setting is the determination of an effect metric that can be modeled and that represents the environmental goal. The same process applies to equivalent assessments, such as deriving screening benchmarks and remedial goals.
Noise reduction of speech signal based on phase spectrum estimation

In the process of short-time Fourier transform (STFT), signal is departed into two components, which are magnitude spectrum and phase spectrum. It was believed that the magnitude spectrum includes most of the information of the speech, and phase spectrum was kept unmodified due to the human auditory system is phase deaf. In this paper, we focused on phase spectrum estimation of noisy speech for a speech-enhancement system. A novel phase spectrum estimation method for speech enhancement system using high resolution STFT is proposed. An approximate value of the phase spectrum is estimated from the high resolution STFT. Then proposed phase estimation method is compared with analysis modification synthesis (AMS) and phase spectrum compensation (PSC) methods. The experiment results show the effectiveness of the phase spectrum estimation and significant contribution to the speech quality.
Dietitians' perceptions of precepting: knowledge, skills, attitudes, barriers, and training.

PURPOSE The extent to which dietitians agreed or disagreed with key informants' perceptions of precepting knowledge, skills, and attitudes (KSA), training needs, and barriers was determined. METHODS A 98-item survey was developed and distributed electronically to Dietitians of Canada members (n=5376). RESULTS Of the 750 respondents who completed the survey (14% response rate), more than 95% agreed that preceptors should have knowledge of promoting learning and skills acquisition, and of learner assessment and evaluation. More than 90% of respondents agreed that preceptors should have skills in planning, teaching, coaching, research, facilitation, and evaluation. Differences in respondents' perceptions of preceptor participation in practice-based research differed with years of experience. Respondents with fewer than five years of experience had a higher level of agreement that preceptors should participate in practice-based research than did those with more experience (P<0.05). Respondents indicated that barriers to precepting training were insufficient time (93%) and work environments not supportive of precepting (64%). CONCLUSIONS The findings articulate the KSA, training needs, and barriers to precepting considered significant for dietitian preceptors. The results are important for the advocacy for resources to support the training and development of preceptors, upon whom sustainability of the profession depends.
Predictive modeling of Bifidobacterium animalis subsp. lactis Bb-12 growth in cow's, goat's and soy milk.

The aim of this study was to use a predictive model to analyse the growth of a probiotic strain Bifidobacterium animalis subsp. lactis Bb-12 in cow’s, goat’s and soy milk. The Gompertz model was used, and the suitability of the model was estimated by the Schnute algorithm. Except for the analysis of Bifidobacterium animalis subsp. lactis Bb-12 growth, the Gompertz model was also used for the analysis of pH changes during the fermentation process. Experimental results, as well as the values of kinetic parameters obtained in this study, showed that the highest growth rate of Bifidobacterium animalis subsp. lactis Bb-12 was obtained in goat’s milk, and the lowest in soy milk. Contrary to the growth of Bifidobacterium animalis subsp. lactis Bb- 12, pH decreased faster in soy milk than in cow’s milk. The highest rate of pH decrease was also observed in goat’s milk, which is in correspondence with results of various previous studies. The Gompertz model proved to be highly suitable for analysing the course and the fermentation kinetics in these three kinds of milk, and might be used to analyse the growth kinetics of other probiotic and starter cultures in milk.