Miracle-dz/UniFAR-FTUs huggingface dataset:
Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion

This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been fulfilled by partner countries, resulting in data provided by partner countries cannot be used by the Indonesian tax authorities. However, the performance of AEoI has not yet provided optimal results in increasing tax revenue, especially in 2020, its progress has been hampered by the Covid 19 Pandemic. On the other hand, Directorate General of Taxation (DGT) still has obstacles. There are four obstacles and challenges in AEoI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the "Common Transmission System (CTS).
Effects of Different Levels of Garlic Straw Powder on Growth Performance, Meat Quality, Antioxidant and Intestinal Mucosal Morphology of Yellow-Feathered Broilers

The full utilization of garlic straw can partially alleviate shortage of feedstuff and waste of resources. The purpose of this study was to investigate the effects of garlic straw as an unconventional feed on yellow-feathered broilers. 360 28-day-old yellow-feathered broilers were randomly divided into 4 groups with 6 replicates (cage) per group, 15 per cage. The 4 groups were as follows: control group (basal diet) and experimental group I (basal diet supplemented with 3% garlic straw powder), II (basal diet supplemented with 6% garlic straw powder) and III (basal diet supplemented with 9% garlic straw powder). There was no significant difference in the initial body weight of the broilers among groups (p > 0.05). The test period was 28 days in total. The experiment results showed that there were no significant difference in the average final weight, ADG, ADFI and F/G among groups (p > 0.05). On the one hand, for the breast muscle, the drip loss of experimental group I, II and III were reduced by 17.24% (p <0.05), 20.11% (p <0.05) and 20.50% (p <0.05), respectively, compared with the control group; the redness a* of the experimental groups had a trend of improvement (0.05 <p < 0.1). On the other hand, compared with the control group, the redness a* of the experimental group II increased significantly by 23.18% for the leg muscles (p < 0.05). Furthermore, compared with the control group, GSH-Px of the experimental group III significantly increased by 21.38% (p < 0.05), and SOD of the experimental group I significantly increased by 21.85% (p < 0.05). Finally, there were no significant differences in the intestinal villus height, crypt depth, V/C and intestinal wall thickness among four groups (p >0.05). In conclusion, dietary supplementation of different levels of garlic straw powder can improve meat quality and antioxidant capacity of yellow-feathered broilers without affecting growth performance and intestinal mucosal morphology.
Optical fiber optofluidic laser based on surfactant solubilization of rhodamine B gain in an aqueous solution.

We report a whispering gallery mode (WGM)-based fiber optofluidic laser (FOFL), in which rhodamine B (RhB) in an aqueous surfactant solution of sodium dodecylbenzene sulfonate (SDBS) is used as the laser gain medium. Here, the role of SDBS is to scatter the RhB dye molecules to effectively prevent its self-association in the aqueous solution. Therefore, the fluorescence quantum yield of the used RhB dye is improved due to the enhanced solubilization, which results in a low lasing threshold of ∼2.2 µJ/mm2 when the concentration of SDBS aqueous solution reaches up to 20 mM, on par with or even better than most of the optofluidic dye lasers using RhB as the gain medium in an organic solution. We then establish a model of solubilization capacity of SDBS micelles, which successfully addresses the mechanisms of dye-surfactant interactions in the proposed FOFL system. We further apply this FOFL platform to the case of concentration sensing of the used SDBS, which exhibits a 2-order-of-magnitude improvement in sensitivity compared to the fluorescence measurement due to the signal amplification inherent to the lasing process. The proposed FOFL platform in combination with surfactant solubilization gain medium in an aqueous solution promises to enable chip-scale coherent light sources for various environmental and bio-chemical sensing applications.
Atomic Interactions and Order–Disorder Transition in FCC-Type FeCoNiAl1−xTix High-Entropy Alloys

Single-phase high-entropy alloys with compositionally disordered elemental arrangements have excellent strength, but show a serious embrittlement effect with increasing strength. Precipitation-hardened high-entropy alloys, such as those strengthened by L12-type ordered intermetallics, possess a superior synergy of strength and ductility. In this work, we employ first-principles calculations and thermodynamic simulations to explore the atomic interactions and order–disorder transitions in FeCoNiAl1−xTix high-entropy alloys. Our calculated results indicate that the atomic interactions depend on the atomic size of the alloy components. The thermodynamic stability behaviors of L12 binary intermetallics are quite diverse, while their atomic arrangements are short-range in FeCoNiAl1−xTix high-entropy alloys. Moreover, the order–disorder transition temperatures decrease with increasing Ti content in FeCoNiAl1−xTix high-entropy alloys, the characteristics of order–disorder transition from first-principles calculations are in line with experimental observations and CALPHAD simulations. The results of this work provide a technique strategy for proper control of the order–disorder transitions that can be used for further optimizing the microstructure characteristics as well as the mechanical properties of FeCoNiAl1−xTixhigh-entropy alloys.
ESTIMATION OF ROCK JOINT TRACE LENGTH USING SUPPORT VECTOR MACHINE (SVM)

Jointed rock masses modeling needs the geometrical parameters of joints such as orientation, spacing, trace length, shape, and location. The rock joint trace length is one of the most critical design parameters in rock engineering and geotechnics. It controls the stability of the rock slope and tunnels in jointed rock masses by affecting rock mass strength. This parameter is usually determined through a joint survey in the field. Among the parameters, trace length is challenging because a complete joint plane within rock mass cannot be observed directly. The development of predictive models to determine rock joint length seems to be essential in rock engineering. This research made an effort to introduce a support vector machine (SVM) model to estimate rock joint trace length. The SVM is an advanced intelligence method used to solve the problem characterized by a small sample, non-linearity, and high dimension with a good generalization performance. In this study, three data sets from the sedimentary, igneous, and metamorphic rocks were organized, which location of joints on the scanline, aperture, spacing, orientation (D/DD), roughness, Schmidt rebound of the joint’s wall, type of termination, trace lengths in both sides of the scanline and joint sets were measured. The results of SVM prediction demonstrate that predicted and measured results are in good agreement. The SVM model-based results were compared with those obtained from field surveys. The proposed SVM model-based model was very efficient in predicting rock joint trace length values. The actual trace length could be estimated; thus, the expensive, difficult, time-consuming, and destructive joint surveys related to obscured joints could be avoided.
How Does Maternal Pension Wealth Affect Family Old-Age Savings in Germany?

This paper examines how families adjust their private old-age savings in response to a change in individual pension wealth. The regression discontinuity approach exploits two expansions of the child care pension benefit, in 1992 and in 1999, as natural experiments. The empirical analysis is based on three waves of the Survey of Income and Expenditure (EVS): 1998, 2003 and 2008. All results indicate that families do not adjust their private old-age savings in response to the increase in their pension wealth. From a political point of view, this suggests that the increase in individual pension wealth does not crowd-out old-age private savings. Hence, child care pension benefits increase a mother's old-age income without causing negative savings effects.
Preferences for Energy Retrofit Investments Among Low-income Renters

Energy poverty research has received increased attention in the energy economics literature in recent years. We analyze the preferences of low-income renters in the city of Graz, Austria, for different energy retrofitting options. Using data collected from a Discrete Choice Experiment, we find that households are willing to forego significant future energy cost savings in order to avoid investment costs in the present. This can be caused by several factors, including liquidity constraints, a short investment horizon, and myopia among the participants. Furthermore, participants show a significant Willingness to Pay for the reduction of CO2 emissions. We also present simulations for different forms of subsidies for retrofitting and their effects on market shares and emissions. The results have important policy implications regarding the optimal subsidy policies, in particular for low-income households. Specifically, policy makers should focus on reducing the investment burden for liquidity-constrained renters and inducing a longer investment horizon. JEL Classification: C35; D12; Q48; Q51
Effect of Selected and Beneficial Lactic Acid Bacteria as Inoculants for Corn and Sorghum Silages

The preliminary effect of Lactobacillus fermentum CRL2085, alone or in combination with the homofermentative Pediococcus acidilactici CRL2043 on the fermentation and aerobic stability of corn and sorghum silages, was investigated. To be used as silages inoculants, these lactic acid bacteria (LAB) were screened for fibrolytic, amylolytic and antifungal activities. Laboratory silos were prepared, inoculated at 105 CFU/g and fermented during 45 days 25 ºC. At the end of fermentation, Pediococcus acidilactici-inoculated corn and sorghum silages exhibited the lowest pH and high residual water-soluble carbohydrates (WSC). Forage silages inoculated with Lactobacillus fermentum + Pediococcus acidilactici showed Lower Dry matter (DM) losses and Neutral Detergent Fiber (NDF) values, while higher residual WSC concentration than Lactobacillus fermentum-inoculated silages, thus silage digestibility must be improved. Yeast activity was impaired in silages inoculated with Lactobacillus fermentum alone or combined with Pediococcus acidilactici and aerobic stability improved. The survival of LAB used as inoculants during fermentation was suggested by PCR. Besides the good performance as silages inoculants, LAB previously selected as having health benefits may be delivered to cattle in feedlot through fermented silage as a vehicle
Newspapers and Advertising: The Effects of Ad-Valorem Taxation Under Duopoly

Newspapers are two-sided platforms that sell their product both to readers and advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language in most countries. Newspapers are therefore given preferential tax treatment. We show that lower ad valorem taxes lead newspapers to become more differentiated. Thereby the competitive pressure falls, possibly resulting in higher newspaper prices and reduced quality investments.
Harvesting and stocking in contest competition models: Open problems and conjectures ∗

In this survey, we consider a class of difference equations that encompasses contest competition models of one species. We allow short delay in the recruitment, and force several harvesting/stocking strategies. We provide a summary of some recent results related to the dynamics of this class of models, and give some open problems and conjectures that are worth exposing to the audience of difference equations.
Huddled Together for Warmth: Energy Efficiency and Heating Choices for Multi-Family Housing in Oregon and Washington

Recent trends in energy have lead to an increased push for the efficient use of energy with a focus on improving the energy efficiency of household appliances. Electric resistance heating represents a highly inefficient technology that still sees regular use. Previous literature has paid relatively little attention to the heating systems of multifamily homes. This paper uses statistical analysis to examine the relationship between multi-family homes and the likelihood of a home using electric resistance heating. By applying a heuristic decision making approach that challenges traditional rational choice theory, this paper finds evidence that split incentives between landlord and tenants has resulted in an inefficient outcome. This research will has implications for how the use of energy-efficient and resource-efficient heating systems can be encouraged with regards to multi-family homes. Master of Public Policy essay of Evan Hatteberg presented on June 9, 2015
TIME-AVERAGE-BASED METHODS FOR MULTI-ANGULAR SCALE ANALYSIS OF COSMIC-RAY DATA

Over the past decade, a number of experiments dealt with the problem of measuring the arrival direction distribution of cosmic rays, looking for information on the propagation mechanisms and the identification of their sources. Any deviation from the isotropy may be regarded to as a signature of unforeseen or unknown phenomena, mostly if well localized in the sky and occurring at low rigidity. It induced experimenters to search for excesses down to angular scales as narrow as 10°, disclosing the issue of properly filtering contributions from wider structures. A solution commonly envisaged was based on time-average methods to determine the reference value of cosmic-ray flux. Such techniques are nearly insensitive to signals wider than the time window in use, thus allowing us to focus the analysis on medium- and small-scale signals. Nonetheless, the signal often cannot be excluded in the calculation of the reference value, which induces systematic errors. The use of time-average methods recently revealed important discoveries about the medium-scale cosmic-ray anisotropy, present both in the northern and southern hemispheres. It is known that the excess (or deficit) is observed as less intense than in reality and that fake deficit zones are rendered around true excesses because of the absolute lack of knowledge a priori of which signal is true and which is not. This work is an attempt to critically review the use of time-average-based methods for observing extended features in the cosmic-ray arrival distribution pattern.
Direct Manipulation Input to Data Visualizations

Visualizations are capable of representing many variables and conveying that information efficiently through the perceptual system. Direct manipulation of the visualizations allows similarly efficient operations on the data due to good coordination between the perceptual and motor systems. However no previous high-dimensional information visualization system has allowed all the displayed data to be edited through direct manipulation. Our design provides powerful visual update propagation rules to avoid manual iteration or script writing when multiple objects must be changed. We found surprising dependencies between the form of the data being edited and the desired update semantics when relations among multiple objects are involved.
Behavioral / Cognitive Deep Brain Stimulation of Different Pedunculopontine Targets in a Novel Rodent Model of Parkinsonism X

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Nonlinear vs. bolometric radiation response and phonon thermal conductance in graphene-superconductor junctions

Graphene is a promising candidate for building fast and ultra-sensitive bolometric detectors due to its weak electron-phonon coupling and low heat capacity. In order to realize a practical graphene-based bolometer, several important issues, including the nature of radiation response, coupling efficiency to the radiation and the thermal conductance need to be carefully studied. Addressing these issues, we present graphene-superconductor junctions as a viable option to achieve efficient and sensitive bolometers, with the superconductor contacts serving as hot electron barriers. For a graphene-superconductor device with highly transparent interfaces, the resistance readout in the presence of radio frequency radiation is dominated by non-linear response. On the other hand, a graphene-superconductor tunnel device shows dominantly bolometric response to radiation. For graphene devices fabricated on SiO2 substrates, we confirm recent theoretical predictions of T2 temperature dependence of phonon thermal conducta.
Assessment of the effectiveness of apple vinegar and its constituents for removing the smear layer and calcium ions from the root canal

The aim of this study was to assess smear layer removal, by SEM, and to quantify the calcium ion release resulting from final irrigation with different chelating solutions, by means of atomic absorption spectrometry. Fifty human canines were debrided with the rotary system K3 and irrigated with apple vinegar, 5% malic acid, 5% acetic acid, 17% EDTA and distilled water (control). The solutions were collected after final irrigation and analyzed by atomic absorption and flame emission spectrometry to quantify the concentration of calcium ions released. Removal of the smear layer in the cervical, middle and apical thirds was assessed by scanning electronic microscopy. There was a statistically significant difference (p<0.001) between 17% EDTA and the other solutions with regard to smear layer removal. Apple vinegar, 5% malic acid and 5% acetic acid promoted root canal cleaning in a similar manner among them. There was no statistical difference among the thirds studied. The highest concentrations of calcium ions were obtained with 17% EDTA (p<0.001), followed by malic acid. Apple vinegar and acetic acid removed the smallest quantity of calcium ions. The results showed that 17% EDTA enabled greater smear layer removal and promoted release of the highest concentrations of calcium ions than the other
Study on activity and stability of Pt-Ru/WOx/Al2O3 catalyst in the glycerol selective hydrogenolysis to 1,3-propanediol

Abstract The deactivation of Pt/WOx/Al2O3 and Pt-Ru/WOx/Al2O3 catalysts in the glycerol hydrogenolysis to 1,3-propanediol (1,3-PDO) was investigated in autoclave. The selectivity of both catalysts toward 1,3-PDO was within 50–56% after the first five usages at 170 °C for 12 h with a H2 pressure of 9 MPa. With Pt/WOx/Al2O3, the conversion of glycerol decreased from 44.3% (1st reaction) to 27.2% (5th reaction), whereas a conversion of 52.4%, 48.0%, and 48.4% was obtained in the 1st, 5th, and 20th reactions, respectively, when Pt-Ru/WOx/Al2O3 was used. The characterizations of the catalysts showed that the pore structure of the catalyst changed because of the crystal structure of the catalyst support changing from γ-Al2O3 to pseudo-boehmite. However, the changes of the catalyst morphology were not responsible for the catalyst deactivation. Simultaneously, the acidity of catalysts was not shown to be a factor in their deactivation. On the other side, catalysts were not deactivated as a result of the loss of active components. Catalyst deactivation during glycerol hydrogenolysis was finally caused by the aggregation of active metal particles (Pt or Pt-Ru).
Demand for Non-Commodity Outputs from Spanish Extensive Agricultural Systems

Agricultural multifunctionality is the recognition of the joint exercise of economic, environmental and social functions by this sector. In order to make this concept operative to support the design of public policies, it is necessary to estimate the social demand for such functions. The main objective of this article is to present two empirical applications in this line. For this purpose we have adopted the agricultural system of mountain olive groves in Andalusia (Southern Spain) at risk of abandonment after the decoupling of the EU subsidies and the agricultural system of cereal steppes in Tierra de Campos (North-western Spain). The economic valuation technique used is the Choice Experiment. The results suggest the existence of a significant demand for the different functions, although the demand is heterogeneous, depending on the socio-economic characteristics of the individuals surveyed.
Land use and cover change in Northeast China and its impacts on the Xing'an permafrost in 1980s–2010s

Boreal forest and wetland have important influences on the development and protection of the ecosystem‐dominated Xing'an permafrost. However, the responses of different ecosystems to climate change and the impacts on the underlying permafrost are still unclear. Here, based on the multi‐period land use/land cover (LULC) data and long‐time series of air temperature, combined with the ordinary least squares (OLS) and ordinary kriging (OK) methods, the effects of land use and cover change (LUCC) on the distribution of mean annual air temperature (MAAT) and permafrost in Northeast China were analyzed. From 1980s to 2010s, MAAT showed an upward trend (0.025°C per yr) and extents of permafrost showed a decreasing trend (−3668 km2yr−1) in Northeast China. Permafrost degradation mainly occurred in forested land and grassland, with areal reductions of 4.0106 × 104 and 3.8754 × 104 km2, respectively. The transformation of LULC aggravates the degradation of permafrost. The conversions of forested land and grassland to cultivated land and forested land to grassland resulted in the shrinkage of permafrost extent by 6233 km2 from 1980s to 2010s . Our results confirm the significant impacts of LUCC on the Xing'an permafrost resulting in its degradation. Additionally, they can provide a scientific basis for ecological environment protection and restoration and sustainable development of boreal forest and wetland ecosystems in permafrost regions of Northeast China.