Miracle-dz/UniFAR-FTUs huggingface dataset:
Foreign Capital Participation and Tax Aggressiveness in Brazilian Companies

This study explores the relationship between tax aggressiveness and foreign capital participation in Brazilian companies listed on the BM&F BOVESPA from 2010 to 2015, using the concept of tax aggressiveness as a reduction of taxable income through tax management and planning (Chen et al., 2010). Observing that previous studies show a significant relationship between tax aggressiveness and ownership structures, this research seeks to understand whether this relationship is significant if there is foreign capital participation in the company. The sample was composed of Brazilian companies listed on the BM&F BOVESPA. Two metrics of tax aggressiveness were used to investigate this relationship: effective tax rate (ETR) and book‐tax difference (BTD). The use of these metrics was inspired in a review on tax research by Hanlon and Heitzman (2010), who concluded that ETR and BTD could capture the reduction of taxable income through tax planning. The results showed no significant relationship between foreign capital participation and tax aggressiveness, demonstrating that the origin of equity capital is not a factor of tax aggressiveness.
Does Party-System Fragmentation Affect the Quality of Democracy?

Abstract Is the quality of democracy undermined or enhanced by party-system fragmentation? Addressing this question would help us better assess normative claims about electoral reforms. Yet, doing so is difficult because of endogeneity issues: party systems are endogenous to many other dynamics in a polity. We overcome this problem by putting forward an instrument for the number of parties in a system, based on the level of fragmentation added by parties that narrowly make it to parliament. We then test the effect of party-system fragmentation on the quality of democracy, drawing upon an extensive battery of outcomes. Against previous literature, we find that a higher number of parties leads to more fractionalized governments, but has no impact on other democratic outcomes. Subsample analyses suggest that fragmentation may have some effect in contexts of very high polarization, but we find no effect in other theoretically meaningful subsamples. Our results indicate that party-system fragmentation may have fewer normative implications than previously assumed.
Elucidating the chemical and thermal unfolding profiles of organophosphorus hydrolase and increasing its operational stability

Elucidating the Chemical and Thermal Unfolding Profiles of Organophosphorus Hydrolase and Increasing Its Operational Stability. (May 2007) Charles David Armstrong, B.S., Texas A&M University; M.S., University of Houston Clear Lake Chair of Advisory Committee: Dr. James R. Wild Organophosphorus hydrolase (OPH, EC 3.1.8.1) is a homodimeric enzyme that has been observed to unfold via a three-state unfolding pathway (N2* ↔ I2 ↔ 2U) under chemical denaturing conditions. The dimeric intermediate (I2) is catalytically inactive and, although this enzyme has a very large overall conformational stability (~40 kcal/mol), it takes only a small amount of energy (~4 kcal/mol) to unfold this enzyme into its inactive form. So that this enzyme might be engineered as a more effective tool for nerve agent countermeasures and bioremediation purposes, its operational stability (the energy required to unfold the enzyme from its active, dimeric state to its inactive, dimeric state) must be increased. For this purpose, it is necessary to understand how the enzyme unfolds into its inactive, intermediate state. As tryptophan residues are sensitive probes of the microenvironment surrounding the residue, enzyme variants consisting of one tryptophan per subunit were constructed. Unfortunately, these variant enzymes did not fold into active conformations, and so could not be used to develop an accurate unfolding profile for the wild type enzyme.
Relating defect chemistry and electronic transport in the double perovskite Ba1−xGd0.8La0.2+xCo2O6−δ (BGLC)

Rare earth double perovskites comprise a class of functional oxides with interesting physiochemical properties both for low- and high-temperature applications. However, little can be found relating electrical properties with equilibrium thermodynamics of non-stoichiometry and defects. In the present work, a comprehensive and generally applicable defect chemical model is developed to form the link between the defect chemistry and electronic structure of partially substituted BGLC (Ba1−xGd0.8La0.2+xCo2O6−δ, 0 ≤ x ≤ 0.5). The equilibrium oxygen content of 4 different compositions is determined as a function of pO2 and temperature by thermogravimetric analysis, and combined with defect chemical modelling to obtain defect concentrations and thermodynamic parameters. Oxidation enthalpies determined by TG-DSC become increasingly exothermic (−50 to −120 kJ mol−1) with increased temperature and oxygen non-stoichiometry for all compositions, in excellent agreement with the thermodynamic parameters obtained from the defect chemical model. All compositions display high electrical conductivities (500 to 1000 S cm−1) with shallow pO2-dependencies and small and positive Seebeck coefficients (3 to 15 μV K−1), indicating high degree of degeneracy of the electronic charge carriers. The complex electrical properties of BGLC at elevated temperatures is rationalized by a two-band conduction model where highly mobile p-type charge carriers are transported within the valence band, whereas less mobile “n-type” charge carriers are located in narrow Co 3d band.
A prediction model for self-handicapping in Bojnourd University students: The role of compatible and incompatible components of perfectionism

Introduction: Self-handicapping is any action or choice of performance setting that enhances the opportunity to externalize failure and to internalize success. Aim: The aim of this study was to investigate the role of perfectionism and its various dimensions in predicting self-handicapping of Bojnourd university students. Method: The type of research was cross-sectional descriptive and a correlational type. The statistical population included undergraduate students of Bojnourd University in the academic year of 2013-2014. 200 people were selected by multistage cluster sampling and each of them answered to the Perfectionism Scale of Hill et al (2004) and the Self-Handicapping Scale of Jones and Rhodewalt (1982). Data were analyzed using Pearson correlation coefficient and multiple regression. SPSS v. 18 was also used in data analysis. Results: There was a significant positive and direct relationship between each of the eight dimensions of perfectionism and self-handicapping (P<0.05); In other words, with the increase of perfectionism, the use of self-handicapping strategies increases. None of the dimensions of perfectionism in the prediction model of self-handicapping were excluded from the regression and in the final model predicted 0.32 of the variance of self-handicapping (P<0.05). Conclusion: Perfectionism is a multidimensional construct that can affect students' self-handicapping. Therefore, interventions are needed to systematically manage the components of student perfectionism.
GAS CHROMATOGRAPHY MASS SPECTROMETRY ANALYSIS OF ESSENTIAL OIL COMPOSITION OF CLERODENDRUM SERRATUM L.: A TRADITIONAL PLANT OF INDIA

Objective: Clerodendrum serratum (L.) belonging to family Verbenaceae , commonly known as Bharangi, is a popular plant across various communities of India. Gas chromatography-mass spectrometry (GC-MS) is a unique technique to prospect various volatile principles and semivolatile compounds. Materials and Methods: The phytoconstituents present in the root of n-hexane extract were evaluated by GC-MS using Clarus 500 mass spectrometer. Results and Discussions: A total of 15 constituents were identified and characterized from the roots of C. serratum L. All the 15 compounds were tabulated with their retention time, percentage peak area, molecular formula, molecular weight, and Chemical Abstracts Service number. Out of all the compounds, 60% comprises the oxygenated compounds. Compound hexadecanoic acid, methyl ester, and benzene, 1,3-bis(1,1-dimethylethyl) showed highest percentage about 6.5 and 74.9, respectively. Conclusion: This study showed the presence of 15 compounds ranging from alkane, alkene as longest chain along with ester, aromatic and nonaromatic hydrocarbons.
Characteristics of cytochrome C oxidase subunit I gene in giant clam from Wakatobi National Park Waters, Indonesia

Characteristic of cytochrome C oxidase subunit I (COI) gene in giant clam from Wakatobi National Park Waters was studied to detect the specific nucleotide and show the relationship among species of giant clams. Sample collection was conducted around Wangi-wangi, Kaledupa, and Tomia waters. Genomic DNA was extracted from clam mantle tissue of two generas, and amplified by PCR method. We obtained nucleotide size of 522 bp for genus Tridacna (T. crocea, T. maxima) and 708 bp for genus Hippopus (H. hippopus). There were 52 specific nucleotide for the clams (included T. gigas and T. squamosa from GenBank data). T. crocea, T. gigas, T. squamosa, T. maxima, and H. hippopus had 2, 3, 9, 2, and 36 sites, respectively. Reconstruction phylogenetic tree using Neighbour Joining of 476 bp COI gene sequences showed that all species of giant clams were monophyletic.
Signals from on High and the Power of Growth Mindset: A Natural Field Experiment in Attracting Minorities to High-Profile Positions

IZA DP No. 14383 MAY 2021 Signals from On High and the Power of Growth Mindset: A Natural Field Experiment in Attracting Minorities to High-Profile Positions We conduct a large-scale natural field experiment with a Fortune 500 company to test several approaches to attract minorities to high-profile positions. 5,000 prospective applicants were randomized into treatments varying a portion of recruiting materials. We find that self-selection at two early-career stages exhibits a substantial race gap. Importantly, we show that this gap can be strongly influenced by several treatments, with some increasing application rates by minorities by 40 percent and others being particularly effective for minority women. The heterogeneities we find by gender, race, and career stage shed light on the underlying drivers of self-selection barriers among minorities. JEL Classification: J15, J16, C93, D22
Existential Therapy for Children: Impact of a Philosophy for Children Intervention on Positive and Negative Indicators of Mental Health in Elementary School Children

Background: Philosophy for children (P4C) was initially developed in the 1970s and served as an educational program to promote critical thinking, caring, creative reasoning and inquiry in the educational environment. Quasi-experimental research on P4C, a school-based approach that aims to develop children’s capacity to think by and for themselves, has suggested it could be an interesting intervention to foster greater basic psychological need satisfaction in children in school settings. Objective: The goal of the present study was to evaluate the impact of P4C on basic psychological need satisfaction and mental health in elementary school students. Method: Students from grades one to three (N = 57) took part in this study and completed pre- and post-intervention questionnaires. A randomized cluster trial with a wait-list control group was implemented to compare the effects of P4C on students’ mental health. Results: Analyses of covariance (ANCOVAs) revealed a significant effect of group condition on levels of autonomy and anxiety, after controlling for baseline levels. Participants in the experimental group showed higher scores in autonomy, when compared to participants in the control group, and participants in the experimental group showed lower anxiety scores, when compared to participants in the control group. Conclusion: Overall, results from this study show that P4C may be a promising intervention to foster greater autonomy in elementary school children, while also improving mental health.
Digital Twin Development: A Step by Step Guideline

Digital Twin (DT) is a virtual representation, which integrates sensor data, physical models, historical data, and etc. to emulate the life of its physical counterpart. Although, existing studies have shown many use cases in health monitoring, decision-making support, and life-cycle management, the development of the DT remains complex. Meanwhile, there is a limited number of studies that investigate a generic and detailed method to develop the DT. Therefore, the aim of this paper is to present a step by step guideline that allows a developer to identify and to populate the requirements for developing the DT as well as to corroborate that the DT fulfil its missions. A case study of a modified mobile asset illustrated how the guideline was applied and how the DT purpose was validated through an empirical test. Further studies will investigate the attributes of the scalability and the flexibility of the proposed framework to pave a way for a common approach for the DT development and evaluation.
The Association Between Financial Hardship and Mental Health Difficulties Among Adult Wage Earners During the COVID-19 Pandemic in Bangladesh: Findings From a Cross-Sectional Analysis

Background: The ongoing COVID-19 pandemic has created several challenges including financial burdens that may result in mental health conditions. This study was undertaken to gauge mental health difficulties during the COVID-19 pandemic and gain an insight into wage earners' mental health. Method: This cross-sectional study was conducted through an online survey. A t total of 707 individual Bangladeshi wage earners were enrolled between 20 and 30 May 2020. The questionnaire had sections on sociodemographic information, COVID-19 related questions, PHQ-9 and GAD-7 scales. STATA version 14.1 program was used to carry out all the analyses. Results: The study revealed that 58.6 and 55.9% of the respondents had moderate to severe anxiety and depressive symptoms, respectively. The total monthly income was <30,000 BDT (353.73USD) and displayed increased odds of suffering from depressive symptoms (OR = 4.12; 95% CI: 2.68–6.34) and anxiety (OR = 3.31; 95% CI: 2.17–5.03). Participants who did not receive salary income, had no income source during the pandemic, had financial problems, and inadequate food supply and were more likely to suffer from anxiety and depressive symptoms (p ≤ 0.01). Perceiving the upcoming financial crisis as a stressor was a potential risk factor for anxiety (OR = 1.91; 95% CI:1.32–2.77) and depressive symptoms (OR = 1.50; 95% CI:1.04–2.16). Limitations: The online survey method used in this study limits the generalizability of the findings and self-reported answers might include selection and social desirability bias as a community-based survey was not possible during the pandemic. Conclusion: Wage earners in a low resource setting like Bangladesh require mental health attention and financial consideration to deal with mental health difficulties.
How emotion influences the details recalled in autobiographical memory

A wealth of research suggests that emotion enhances memory. Yet, this enhancement is not uniform. While some theories posit that emotion enhances memory for sensory/perceptual information, such an enhancement has not been observed in mnemonic detail production. However, a focus on remote events (often more semanticized) may be masking an effect. Focusing on perceptual details, we examined the effects of emotion on mnemonic detail, sampling both remote and recent autobiographical events. We administered the Autobiographical Interview, a protocol that parses autobiographical details into categories (perceptual, event, emotion/thoughts, place, time). Participants (N=56) recalled memories that were positive, negative, and neutral from recent ( ≲ 3 months old) and remote (~1-5 years old) time periods. Recollection of perceptual details did not differ for emotional versus neutral memories at either retention interval. However, emotion affected memory for other detail types, contingent on time period. Our findings enrich our understanding of the nuance of emotional memory.
Evidence for a Cultural Mindset: Combining Process Data, Theory, and Simulation

Despite large literature on Cross-Cultural Competence (3C) there is a gap in understanding learning processes and mechanisms by which people arrive at successful 3C. We present a novel perspective for 3C learning and decision-making in innovative assessment contexts. We use Mindset theory (i.e., believing ability is fixed or changeable) because it is shown to be a powerful motivator for general learning and performance and in cross-cultural contexts. We propose the notion of cultural mindsets – beliefs, affect, and cognition that govern how people adapt, learn, and update cultural information. To understand how cultural mindset affects learning and performance, we apply computational cognitive modeling using Markov decision process (MDP). Using logfile data from an interactive 3C task, we operationalize behavioral differences in actions and decision making based on Mindset theory, developing cognitive models of fixed and malleable cultural mindsets based on mechanisms of initial beliefs, goals, and belief updating. To explore the validity of our theory, we develop computational MDP models, generate simulated data, and examine whether performance patterns fit our expectations. We expected the malleable cultural mindset would be better at learning the cultural norms in the assessment, more persistent in cultural interactions, quit less before accomplishing the task goal, and would be more likely to modify behavior after negative feedback. We find evidence of distinct patterns of cultural learning, decision-making, and performance with more malleable cultural mindsets showing significantly greater cultural learning, persistence, and responsiveness to feedback, and more openness to exploring current cultural norms and behavior. Moreover, our model was supported in that we were able to accurately classify 83% of the simulated records from the generating model. We argue that cultural mindsets are important mechanisms involved in effectively navigating cross-cultural situations and should be considered in a variety of areas of future research including education, business, health, and military institutions.
EVALUATION OF PUBLIC INTERVENTIONS IN A COMPLEX ENVIRONMENT: DEVELOPING GENERALIZABLE KNOWLEDGE FROM CASE STUDIES

Purpose: There is a growing need expressed to view public interventions not only through their effects but also to consider how those effects are produced. The problem is that we live in a complex world which is characterised by feedback loops, adaptation by both- those delivering and those receiving the intervention. Case study approach which has the explanatory power does not necessary have to serve for one-off, discrete evaluation. The aim of this article is to confront the dilemma of developing generalizable knowledge from case study research and on the basis of the extant literature suggest approaches to enhance its external validity to enable the middle-ranged theories formulation. Methodology: To this end , the literature review has been carried out to identify techniques that can be used to enhance external validity of case study, as well as the review of evaluation reports from the Science and Innovation Policy Evaluations Repository (SIPER) to examine the evaluation practice from the point of view of case study utilisation. Findings: Case study approach is in the position to play an instrumental role in evaluation oriented on learning. Context and human agency matter but they are difficult to capture by other approaches such as (quasi-) experimental designs. Although evaluators often resort to case studies, their full potential is not being exploited. Originality/value: The paper makes a contribution in the debate on how to increase the effectiveness of public policy instruments through greater use of case studies. It departs from traditional thinking about evaluation as a way of arriving at universal laws that apply anywhere, anytime. Instead, the significance of middle-range theories for practice is acknowledged.
A comprehensive evaluation of energy storage options for better sustainability

Due to ever increasing global energy demand and the limited nature of fossil fuel reserves, there has been tremendous research and development studies in the literature, focusing on alternative and clean energy resources and systems. Renewables are the promising choice when it comes to addressing some critical energy issues such as climate change and energy security. However, renewables have intermittent and discontinuous supplies; hence, they need to be stored in ways that are affordable, reliable, flexible, clean, safe, and efficient. As a result, energy storage is becoming a crucial step to build innovative energy systems for a sustainable future. Energy can be stored in many forms, from electrical to chemical (eg, hydrogen), or electrochemical, thermal, electromagnetic, etc. Each form consists of different technologies, some of which are already commercially mature while others are at early research and development stages. Each of these options can be tailored to meet different end users' needs at different scales. Therefore, this study aims to conduct a comprehensive review on the most recent status of energy storage options, along with the requirements of various end users, and characteristics of smart energy storage systems. The main objective is to summarize the performance evaluation statuses of mechanical, electrochemical, chemical, thermal, and electromagnetic energy storage technologies. The selected performance measures are capacity flexibility, energy arbitrage, system balancing, congestion management, environmental impact, and power quality. In the end, some key recommendations and future directions for energy storage systems are provided.
Citizen-Centric Policing: Citizens' Expectations of Police in Punjab

Police are an important component of all modern societies and play their role in maintaining law and order. The police-public partnership is crucial for maintaining police legitimacy and peace in society. Conceivably, understanding the people’s expectations of police is an important aspect of police legitimacy. To promote citizen-centric policing, it is important to understand the expectations that citizens have from their police. Previous research demonstrates that youth have more frequent contact with police as compared to other sections of society. A positive youth-police contact requires to understand the youth’s expectations of their police. The present study aims to explore the youth’s expectations of police in the Lahore district of the Punjab province. In-depth interviews were conducted with 40 University students in Lahore. Thematic analysis revealed that students expect the police to be honest, accountable and fair in their duty. The findings of the study indicate that police legitimacy is characterized by the fair conduct of its personnel.