Miracle-dz/UniFAR-FTUs huggingface dataset:
Does Capital Bear the U.S. Corporate Tax after All? New Evidence from Corporate Tax Returns

This article uses U.S. corporate tax return data to assess how government revenue would have changed if, over the period 1957–2013, corporations had been subject to a hypothetical corporate cash flow tax—that is, a tax allowing for the immediate deduction of investments in long‐lived assets like equipment and structures—rather than the corporate tax regime actually in effect. Holding taxpayer behavior fixed, the data indicate actual corporate tax revenue over the most recent period (1995–2013) differed little from that under the hypothetical cash flow tax. This result has three important implications. First, capital owners appear to bear a large fraction of the corporate tax today. This is because economic theory holds that corporate cash flow taxes are largely borne by capital owners and my result implies that the actual tax behaves in practice much like a cash flow tax. This theory is embodied in the Treasury's most recent model of corporate tax incidence. Applying the model to my results implies that only a small portion (2–10 percent) of the U.S. corporate tax was borne by labor in the years before the 2017 Act and thus capital providers are the primary beneficiaries of the Act's large corporate rate cut. Second, the results suggest that the United States could switch fully over to a cash flow tax, which is likely to be administratively simpler for both the government and corporations, at relatively low revenue cost. Third, the impact of fully switching to a cash flow tax on the operations of the real economy and its efficiency are likely to be fairly small. This is precisely because the corporate tax has already evolved to largely mimic a cash flow tax, and the article explores the reasons underlying this evolution using a novel dataset.
Lie symmetry analysis and generalized invariant solutions of (2+1)-dimensional dispersive long wave (DLW) equations

This present work applies the Lie group of point transformation method to construct the generalized invariant solutions for the (2+1)-dimensional dispersive long wave (DLW) equations under some constraints imposed on infinitesimal generators. In this connection, Lie point symmetries, vector fields and commutation relation for DLW system are well established and then the system is reduced into number of nonlinear ODEs through various symmetry reductions. An optimal system of one dimensional subalgebras of the Lie invariance algebra is formed. We exhaustively carry out symmetry reductions on the basis of these subalgebras. All the obtained solutions are more general in terms of arbitrary functions, and completely different from the previous work of the Sharma et al 2019, Phys. Scr. (Physica Scripta, 2019). Wherever possible, the relative comparison of our findings with the previous work is exhibited. Furthermore, we discuss the dynamic behavior of general solutions like annihilation of single soliton, nonlinear wave profile, curved shaped multisoliton and annihilation of doubly soliton through their evolutionary profiles.
Robustness criteria for concurrent evaluation of the impact of tolerances in multiobjective electric machine design optimization

This article is about a comparison of different measures for determining the robustness or reliability of electric machine designs in the presence of inevitable tolerances. The selected criteria shall be suitable for concurrent evaluation in the course of solving state-of-the-art large scale multi-objective optimization problems. In the past, besides particularly customized criteria, mainly gradient based measures, worst case information, or standard deviation based quantities were considered. In this work, the quantile measure is introduced for electric machine design optimization and compared with the existing solutions. The evaluation of a design’s robustness is typically examined based on finite element simulations. As for most measures a significant number of parameter combinations and thus computations are required, a surrogate model assisted approach is presented to minimize computational effort and runtime. A test problem is defined and analyzed to illustrate the differences of selected robustness measures. Results reveal the importance of considering robustness in the optimization process. Moreover, a careful choice of appropriate measures has to be taken. Selected designs are compared and conclusions and an outlook on future activities are presented.
An iterative observer-based fault estimation for discrete-time T-S fuzzy systems

An improved iterative observer for fault estimation of discrete-time T-S fuzzy systems is discussed in this paper. A discrete mean value convergence lemma is proposed firstly. Based on this lemma, a sequence of iterative observers are constructed to estimate the unknown fault. By choosing a general Lyapunov function, conditions for the resultant augmented system to be asymptotically stable with the required performance are built in the framework of linear matrix inequalities. With the established conditions, an iterative algorithm is developed to realise the fault estimation. A numerical example is provided to verify the effectiveness of the proposed method.
A Multi-Spiking Neural Network Learning Model for Data Classification

Classical Artificial Neural Networks (ANNs) though well exploited in solving classification problems, do not model perfectly the information encoding process in the human brain because ANNs encode information using rate-based coding. However, biological neurons in the brain are known to encode information using temporal coding. In order to mimic the biological method of encoding information, various Spiking Neural Network (SNN) models have been developed. However, some of these models are limited in the number of spikes and do not leverage well on some classification problems. In order to address some of the inherent challenges associated with SNN, a multi-layer learning model for a multi-spiking network is proposed in this paper. The model exploits the temporal coding of spikes and the least-squares method to derive a weight update scheme. It also employs a spike locality concept in order to determine how the synaptic weights are to be adjusted at a particular spike time so as to minimize the learning interference, and thereby, increasing the number of spikes for learning. The performance of the model is evaluated on benchmarked classification datasets. A correlation-based metric is combined with a threshold concept to measure the classification accuracy of the model. The experimental results showed that the proposed model achieved better classification accuracy than some state-of-the-art multi-layer SNN learning models.
Functionally Graded Biomaterials for Use as Model Systems and Replacement Tissues

The heterogeneity of native tissues requires complex materials to provide suitable substitutes for model systems and replacement tissues. Functionally graded materials have the potential to address this challenge by mimicking the gradients in heterogeneous tissues such as porosity, mineralization, and fiber alignment to influence strength, ductility, and cell signaling. Advancements in microfluidics, electrospinning, and 3D printing enable the creation of increasingly complex gradient materials that further the understanding of physiological gradients. The combination of these methods enables rapid prototyping of constructs with high spatial resolution. However, successful translation of these gradients requires both spatial and temporal presentation of cues to model the complexity of native tissues that few materials have demonstrated. This Review highlights recent strategies to engineer functionally graded materials for the modeling and repair of heterogeneous tissues, together with a description of how cells interact with various gradients.
Diagnosis and Detection of Viruses Infecting ICRISAT Mandate Crops

Methods for the diagnosis and detection of plant viruses are described in this manual with particular emphasis on detection of important virus diseases of ICRISAT mandate crops. These include protein-based (ELISA and Western immunoblotting) and nucleic acid-based (PCR, RT-PCR and dot-blot hybridization) techniques, and methods for studying plant-virus vector interactions. Though the technology may appear complicated to beginners, every effort has been made to simplify the procedures by providing technical details in a step-wise manner, with description of underlying principles. The techniques described are applicable for the detection of any plant virus in general, albeit suitable modifications made to optimize the performance as per the needs.
Influence of trauma type on feigned Posttraumatic Stress Disorder (PTSD) symptom profiles

ABSTRACT Posttraumatic Stress Disorder (PTSD) is susceptible to feigning and it can be challenging to differentiate between genuine and feigned cases. Past studies have shown that in genuine cases the symptom profiles varies as a function of trauma type; but it is less clear if this variation occurs for feigned PTSD. Sixty participants were randomly assigned to one of two experimental conditions. In both conditions the participants were coached about PTSD, and then they were instructed to feign PTSD, as if for financial gain. The trigger event in the conditions was manipulated in a vignette and this was depicted as a sexual assault (SA) or a motor vehicle collision (MVC). The effects were measured via standardized measures for PTSD symptoms (PCL-5) and profile invalidity (Structured Inventory of Malingered Symptomology [SIMS]). The PCL-5 scores of the participants were indicative of PTSD. There were no statistically significant group differences on either measure at the overall or subscale level. Unlike the pattern for genuine PTSD, the symptom profile for simulated PTSD did not differ by trauma type. If understanding of these profiles can be further developed, it may assist clinicians when evaluating feigned PTSD.
Telescopic otology referrals: Evaluation of feasibility and acceptability

A remote telemedical otology referral and advice service was introduced to interested general practices. General practitioners (GPs) were given a new device, “endoscope‐i” that combines an optimized smartphone high definition video app with an otoendoscope. They were specifically trained to examine and capture images of patients' eardrums, which were sent electronically with a summary of clinical information and an in‐app hearing testing (if required), for specialist advice to two ear, nose, and throat (ENT) consultants. We describe the findings from an evaluation of the first 6 months of this service to establish the feasibility and acceptability of an otology telemedical referral and advice service.
Development and Formulation of an Organic Fertilizer from Industrial and Agricultural Waste to Study the Growth of Marigold (Tagetes) Plant

The present study focused on the utilization of solid wastes viz. wet blue leather of leather industry, rice husk ash from rice mills, and water hyacinth in addition to a commercial steamed bone meal for the invention of nutrient-enriched organic fertilizer. To produce NPK organic fertilizer, chromium-free wet blue leather (WBL) as nitrogen source was amalgamated with rice husk ash, water hyacinth, and commercial steamed bone meal as a potassium and phosphorus source. The efficiency of such developed organic fertilizer designated as type I was tested as a nutrients source on the marigold plant. Ammonia analysis of fertilizer applied soil samples revealed that the content of liberated free ammonia in the soil fertilized with organic fertilizer was 44.80 %, 20.70 %, and 10.35% higher than the natural soil, chemically fertilized soil and fertilized with vermicompost respectively. Application of developed organic fertilizer and vermicompost designated as type II on marigold plant resulted in significant growth which are comparable to those obtained with commercial Chemical fertilizer. The plant growth increased by chemical fertilizer, Type I fertilizer, and Type II fertilizer in terms of plant height 26.5 %, 20 %, 22.7% and leaf size 21.2 %, 15.4 %, 17.3 % respectively which are observed to be higher than the growth of the control plant. KeywordsWet blue leather, Rice husk ash, Organic fertilizer, Vermicompost, Plant growth.
Adaptation and Validation of the Prosocial and Antisocial Behavior Scale in Sports for the Spanish Context

The sporting context favors exchange and promotes social relations. Although there are various tools for measuring social behavior, most of them are not adapted to the Spanish context. The aim of the present study was to adapt and validate the Scale of Prosocial and Antisocial Behavior in Sports (PABSS) for that context. The sample was made up of 732 athletes between the ages of 18 and 38 (M = 22.9; SD = 7.3). Statistical analyses allowed us to confirm their appropriate psychometric properties. Exploratory factor analysis revealed the existence of two factors (antisocial behavior and prosocial behavior). The results of the confirmatory factor analysis supported the internal structure of the questionnaire. In addition, the scale was invariant with respect to gender. Cronbach’s Alpha values above 0.70 were found in the different subscales, as well as adequate temporal stability. Therefore, the scale provides a very useful tool in clarifying behavioral processes at the base of prosocial and antisocial behavior in adults towards teammates or rivals in the context of sports competitions in Spain.
Long-term rotation impacts soil total macronutrient levels and wheat response to applied nitrogen, phosphorus, potassium, sulfur in a Luvisolic soil1

Abstract: Over the last 20–30 yr, increased intensification and diversity of crop rotations, along with increasingly higher yielding crop cultivars on the Northern Great Plains, has increased nutrient removal from cropping systems, but also increased crop residues returned to the soil, affecting soil nutrient cycling, soil carbon (C) and nutrient balances. The University of Alberta Breton Classical Plots, established in 1929, consist of two crop rotations of varying diversity and intensity: (1) wheat–fallow (WF); and (2) 5 yr, cereal–forage. Superimposed on these rotations are eight fertility treatments, including a check (control), manure, balanced (NPKS), and nutrient exclusion treatments. Soil total C, nitrogen (N), phosphorus (P), potassium (K), and sulfur (S) levels were measured on soil samples (0–15 cm) collected from both rotations in 2013. Wheat yields and N uptake for the 2007–2018 growing seasons from both rotations were compared. In the 5 yr rotation, soil total C, N, and S, wheat yield and wheat N uptake were greater than the WF rotation. Soil total P levels were not different between the two rotations, but soil total K was higher in the WF rotation. Despite higher soil S and comparable soil P, wheat yield and N uptake response to applied P and S was greater in the 5 yr rotation compared with the WF rotation. Response to applied N in the 5 yr rotation was muted because of significant inputs of biologically fixed N. Wheat also responded to applied K in the 5 yr rotation. These results highlight the need to replace exported nutrients.
A Study on the Cause of Layered Seawater Intrusion in the Daqing River Estuary of Liaodong Bay, China

Groundwater over-pumping in estuary cities leads to a series of groundwater environmental problems that seriously restricts economic development. On the basis of field investigation and long-term monitoring data analysis, a three-dimensional numerical model was built in the estuary of the Daqing River in Liaodong Bay, China. The Quaternary overburden can be generalized into five layers according to particle composition and parameters in the vertical direction. There are many scattered irrigation wells pumping in the second layer, and three water source areas mainly pumping groundwater in the fourth layer. Long-term over-pumping in multi-layered aquifers causes onshore layered seawater intrusion. The laws of layered intrusion under the layered pumping were calculated and analyzed with SEAWAT-2000, and the sensitivity was analyzed with the Sobol method. Results showed that the intrusion area had an obvious layered law. Layered pumping directly affected the layered intrusion area, as different permeability, tide and barrage further affected it. The prediction study showed that the cone of depression recovered after the pumping-limit of water source areas, and the intrusion area started to retreat in the fourth layer. At that time, the pumping quantity of irrigation wells became the main reason for the increase of the intrusion area. If the water source areas are used to bear part of the irrigation demand, so as to reduce the pressure of pumping in the second layer, the overall intrusion area can be reduced by about 0.23 km2 under the same pumping quantity.
High performance hydrogen/oxygen terminated CVD single crystal diamond radiation detector

We report the performance of a single crystal diamond radiation detector with gold films on hydrogen-terminated diamond as electrical contacts and oxygen-terminated diamond as surface isolation between electrodes. The origin-symmetric current-voltage characteristics showed excellent Ohmic contact behavior. An extremely low dark current value of 7.46 × 10−13 A/mm2 was measured at an electric field of 1 V/μm. The charge collection efficiency and energy resolution of this detector were 99.01% and 1.5% for holes, and 98.6% and 1.7% for electrons under irradiation with 241Am α-particles. Under 60Co γ-ray irradiation with a dose rate of 1.271 Gy/s, the gain factor, specific sensitivities, and signal-to-noise ratio were 49.46, 12.43 μC/Gy·mm3, and 1 × 106 at 200 V bias voltage (0.66 V/μm), respectively. A rise time of 347.4 ps of the response to a pico-second pulsed electron source was also measured. This research provides a possibility to improve the performance of the diamond radiation detector through diamond surface modification.
PRELIMINARY INVESTIGATION, PHYTOCHEMICAL PROFILE AND PROXIMATE COMPOSITION OF Cola lepidota (Karl SCHUM) SEED.

Medicinal plants are rich sources of some active ingredients used in drugs synthesis and development. Monkey cola is a common name given to some edible wild relatives of West African kola nut. The physico-chemical and phytochemical profile of Cola lepidota seeds were assessed using standard chemical methods. The proximate analysis showed that the seed contained moisture (9.40±0.02 %), ash (4.57±0.03 %), fibre (4.58±0.01 %), fat (16.70±0.02 %), protein (23.78±0.04 %) and carbohydrate (40.97±0.05 %). The Fourier Transform Infra-Red (FTIR) spectrometer analysis revealed the presence hydroxyl (-OH), nitrile (C-N) and carboxylic acid (COOH) in the seed. Elemental analysis using Micro Particle induced X-ray emission/Rutherford backscattering spectrometry (PIXE/RBS) revealed the presence of major and trace elements like sodium, magnesium, calcium, zinc and manganese. The percentage composition of carbon was 57.53, oxygen 39.96 and nitrogen 0.84. The phytochemical contents (mg/100g) obtained in the sample were as follows; alkaloids 4239.37±0.29, flavonoids 10.72±0.14, saponins 22.5±0.02, tannins 288.44±27 and terpenoids 1032.00±41.70. This result shows that C. lepidota has some medicinal values and contains essential elements needed for human body growth and development. KEYWORDS: Physico-chemical properties, Phytochemical profile, Fourier transform infra- red (FTIR) spectrometer, Cola lepidota
Reading comprehension difficulties in people with aphasia: investigating personal perception of reading ability, practice, and difficulties

ABSTRACT Background: Whilst reading difficulties are a common feature of aphasia, there has been limited consideration of the impact of these difficulties on how people with aphasia experience reading in their everyday lives. Previous studies, using semi-structured interviews, have highlighted the need to consider reading from the perspective of the individual due to the complexity of factors influencing reading and individual variation in practices and preferences. These studies have contributed to our understanding of the individual’s perspective but have been restricted to people with less severe aphasia and some expressive ability. We need tools to facilitate understanding the personal perspective of people across the severity range that are feasible within a clinical setting. Aims: The aim of this study was to investigate people with aphasia’s perception of their current reading ability and activities and feelings about reading using a questionnaire. The validity, reliability, and clinical usefulness and acceptability of the questionnaire were considered. Methods & Procedures: The questionnaire was developed through an iterative process, involving a review of literature, integration of findings from an interview study, direct consultation with people with aphasia, pilot testing, and review. The questionnaire comprised four sections: A) Current reading, B) Thoughts and feelings about reading, C) Reading activities, and D) Reading strategies. Eighty-one participants completed the questionnaire during a study of reading in people with aphasia. Following completion of data collection, tester feedback was considered and the psychometric properties of the questionnaire in relation to aspects of validity and reliability were analysed. Outcomes & Results: Perception of reading ability, feelings about reading and reading activity varied considerably across participants, with not all individuals reporting difficulties. There was increased perceived difficulty as the length of text increased. Participants highlighted that they were unhappy with their speed of reading. The most common strategies used to support reading were re-reading, slowing down, and reducing distractions. The iterative process resulted in a 29 item questionnaire which had appropriate face validity, construct validity and test re-test reliability and was clinically appropriate and feasible. Conclusions: The study provides additional evidence about the individual variability in reading in people with aphasia, emphasising the importance of considering personal perception alongside formal assessments of reading comprehension. The questionnaire provides a practical and reliable measure of a person’s perception of reading post-stroke and has potential as a patient-centred tool, contributing to goal setting and outcome measurement.
The Assessment of BRT Trans Semarang Service Quality

Semarang city is one of the metropolitan cities that has congestion problems. The existence of BRT Trans Semarang becoming an alternative to reduce city congestion problems. Besides the service performance of BRT Trans Semarang, the service quality is also important in considering the travel modes choice. Tangibles are assessed based on the condition of the facility, the existence of information boards, the presence of officers, and the availability of information. Empathy is assessed based on the existence of accident insurance. Reliability is assessed based on service personnel. Responsiveness is assessed based on officer responsiveness. Assurance is assessed based on the level of knowledge and politeness of the officers. The main purpose of this research is to assess the service quality of BRT Trans Semarang related to tangibles, empathy, reliability, responsiveness, and assurance on weekdays and weekend. This research used the Kano Model to assess the service quality of BRT Trans Semarang based on user preferences. The results of the Kano Model analysis dividing the service quality indicators into several treatments can be repaired or added, can be used as a strategy, and can be prepared for the future. The government must prioritise improvements in corridor five because that corridor has the most deficiencies and need for improvement.