Miracle-dz/UniFAR-FTUs huggingface dataset:
Prevention of an Entrepreneur's Income Shifting in a Nordic Dual Tax

Nordic dual taxes earned income at a progressive rate schedule while income from capital at a proportional rate. In the Finnish system transformation of taxable income from labour to income from capital is prevented by splitting entrepreneurial income to presumptive income from capital, based on net business assets, and by taxing the rest as earned income. The multi-period implication of the split rule is analysed, taking the opportunity return on the net assets into account, and how it blocks income shifting. Capital income dividends from non-listed companies on average are economic income from capital. However, high opportunity wage professionals, whose marginal tax rate on earned income exceeds the double-tax rate on undistributed corporate profits, potentially benefit from using non-listed companies as piggy banks. Their alleged tax planning is critically assessed.
Lounging in a lysosome: the intracellular lifestyle of Coxiella burnetii

Most intracellular parasites employ sophisticated mechanisms to direct biogenesis of a vacuolar replicative niche that circumvents default maturation through the endolysosomal cascade. However, this is not the case of the Q fever bacterium, Coxiella burnetii. This hardy, obligate intracellular pathogen has evolved to not only survive, but to thrive, in the harshest of intracellular compartments: the phagolysosome. Following internalization, the nascent Coxiella phagosome ultimately develops into a large and spacious parasitophorous vacuole (PV) that acquires lysosomal characteristics such as acidic pH, acid hydrolases and cationic peptides, defences designed to rid the host of intruders. However, transit of Coxiella to this environment is initially stalled, a process that is apparently modulated by interactions with the autophagic pathway. Coxiella actively participates in biogenesis of its PV by synthesizing proteins that mediate phagosome stalling, autophagic interactions, and development and maintenance of the mature vacuole. Among the potential mechanisms mediating these processes is deployment of a type IV secretion system to deliver effector proteins to the host cytosol. Here we summarize our current understanding of the cellular events that occur during parasitism of host cells by Coxiella.
An outbreak of type C botulism in captive monkeys

In an outbreak of type C botulism in a group of captive primates, six squirrel monkeys, six white throated capuchin monkeys and two weeper capuchin monkeys succumbed rapidly and died. Clostridium botulinum type C toxin was detected in the remains of the chopped chicken feed and in nine of 11 blood samples and one of three stomach contents samples from the affected animals.
Differentiation of Differentiation

Increased global competitiveness, reduced product life cycles, rapid technological advancements, and dynamic customer requirements have drastically altered the nature of competition. Researchers and entrepreneurs have different ways how to achieve competitive advantages. This article examines one of the possible sources of competitiveness: differentiation strategy. The results of literature review show the systematization of differentiation factors in several categories depending on the differentiation subject. Differentiation subject that we argue are: product, firm and country. Our conclusion is that the most important differentiation sources of competitiveness are based on innovations, resources, quality, brand and strategy. Differentiation encourages learning, research, development and reflection in order to achieve higher level of competitiveness.
Coordinate responses of transcription factors to ecdysone during programmed cell death in the anterior silk gland of the silkworm, Bombyx mori

Programmed cell death (PCD) in Bombyx mori anterior silk glands (ASGs) is triggered by 20‐hydroxyecdysone (20E). We examined the expression profiles and effects of 20E on 11 transcription factor genes in the fifth instar to determine whether they demonstrate the hierarchical control seen in Drosophila PCD. Results indicate that EcR‐A and usp‐2, but not EcR‐B1 or usp‐1, may be components of the ecdysone receptor complex. Up‐regulation of E75A, BHR3, and three BR‐C isoforms, but not E75B, appeared to be associated with the induction of PCD. βFTZ‐F1 was not expressed during PCD execution. Thus, gene control in B. mori ASGs differs from that in Drosophila salivary glands, despite both tissues undergoing PCD in response to 20E at pupal metamorphosis.
Contextual and Developmental Differences in the Neural Architecture of Cognitive Control

Because both development and context impact functional brain architecture, the neural connectivity signature of a cognitive or affective predisposition may similarly vary across different ages and circumstances. To test this hypothesis, we investigated the effects of age and cognitive versus social-affective context on the stable and time-varying neural architecture of inhibition, the putative core cognitive control component, in a subsample (N = 359, 22–36 years, 174 men) of the Human Connectome Project. Among younger individuals, a neural signature of superior inhibition emerged in both stable and dynamic connectivity analyses. Dynamically, a context-free signature emerged as stronger segregation of internal cognition (default mode) and environmentally driven control (salience, cingulo-opercular) systems. A dynamic social-affective context-specific signature was observed most clearly in the visual system. Stable connectivity analyses revealed both context-free (greater default mode segregation) and context-specific (greater frontoparietal segregation for higher cognitive load; greater attentional and environmentally driven control system segregation for greater reward value) signatures of inhibition. Superior inhibition in more mature adulthood was typified by reduced segregation in the default network with increasing reward value and increased ventral attention but reduced cingulo-opercular and subcortical system segregation with increasing cognitive load. Failure to evidence this neural profile after the age of 30 predicted poorer life functioning. Our results suggest that distinguishable neural mechanisms underlie individual differences in cognitive control during different young adult stages and across tasks, thereby underscoring the importance of better understanding the interplay among dispositional, developmental, and contextual factors in shaping adaptive versus maladaptive patterns of thought and behavior. SIGNIFICANCE STATEMENT The brain's functional architecture changes across different contexts and life stages. To test whether the neural signature of a trait similarly varies, we investigated cognitive versus social-affective context effects on the stable and time-varying neural architecture of inhibition during a period of neurobehavioral fine-tuning (age 22–36 years). Younger individuals with superior inhibition showed distinguishable context-free and context-specific neural profiles, evidenced in both static and dynamic connectivity analyses. More mature individuals with superior inhibition evidenced only context-specific profiles, revealed in the static connectivity patterns linked to increased reward or cognitive load. Delayed expression of this profile predicted poorer life functioning. Our results underscore the importance of understanding the interplay among dispositional, developmental, and contextual factors in shaping behavior.
Superficial Enhanced Fluid Fat Injection (SEFFI) to Correct Volume Defects and Skin Aging of the Face and Periocular Region.

BACKGROUND Although recent research on micro fat has shown the potential advantages of superficial implantation and high stem cell content, clinical applications thus far have been limited. OBJECTIVES The authors report their experience with superficial enhanced fluid fat injection (SEFFI) for the correction of volume loss and skin aging of the face in general and in the periocular region. METHODS The finer SEFFI preparation (0.5 mL) was injected into the orbicularis in the periorbital and perioral areas, and the 0.8-mL preparation was injected subdermally elsewhere in the face. RESULTS The records of 98 consecutive patients were reviewed. Average follow-up time was 6 months, and average volume of implanted fat was 20 mL and 51.4 mL for the 0.5-mL and 0.8-mL preparations, respectively. Good or excellent results were achieved for volume restoration and skin improvement in all patients. Complications were minor and included an oil cyst in 3 patients. The smaller SEFFI quantity (0.5 mL) was well suited to correct volume loss in the eyelids, especially the deep upper sulcus and tear trough, whereas the larger SEFFI content was effective for larger volume deficits in other areas of the face, including the brow, temporal fossa, zygomatic-malar region, nasolabial folds, marionette lines, chin, and lips. CONCLUSIONS The fat administered by SEFFI is easily harvested via small side-port cannulae, yielding micro fat that is rich in viable adipocytes and stem cells. Both volumes of fat (0.5 mL and 0.8 mL) were effective for treating age-related lipoatrophy, reducing facial rhytids, and improving skin quality. LEVEL OF EVIDENCE 4 Therapeutic.
On the Relation between Investment and Inflation: Some Results from Cointegration, Causation, and Sign Tests

Does inflation reduce investment? Economists, policy makers, and ordinary citizens do not have to be convinced that inflation is costly, but convincing econometric evidence is surpnsingly scarce. This scarcity is doubly surprising given the seriousness of inflation's consequences, the political implications of assuming inflation is extremely costly relative to unemployment, and the amount of effort over the years devoted to merely listing and repeating the theoretically plausible sources of inflation's costs. This article uses recent advances in time series analysis to focus on one possible source, the impact of inflation through its effect on real investment in physical capital. The potential sources of costs of inflation are many. They include:
Coupling Reduces Noise: Applying Dynamical Coupling to Reduce Local White Additive Noise

We demonstrate how coupling nonlinear dynamical systems can reduce the effects of noise. For simplicity we investigate noisy coupled map lattices and assume noise is white and additive. Noise from different lattice nodes can diffuse across the lattice and lower the noise level of individual nodes. We develop a theoretical model that explains this observed noise evolution and show how the coupled dynamics can naturally function as an averaging filter. Our numerical simulations are in excellent agreement with the model predictions.
Reconsidering counter-hegemonic dam projects: the case of the Grand Ethiopian Renaissance Dam

The paper questions the argument of the hydro-hegemony framework that counter-hegemonic mechanisms used by non-hegemons in transboundary rivers lead to a more equitable order of water and benefit-sharing, using the case of the Grand Ethiopian Renaissance Dam (GERD). It agrees with hydro-hegemony scholars that the GERD is a ‘game changer’ that challenges Egypt9s hegemonic position, and an important step in the transition towards a new order in the Nile basin. However, it scrutinises how Ethiopia and Egypt manage this transition through their policies to implement or contest the dam, and the conditions under which the GERD could lead to a more equitable order in the basin, and create incentives for cooperation beyond the project. It argues that Ethiopia9s planning and implementation of the project, and Egypt9s inconsistent response to it, have increased uncertainties about the benefits of the project to downstream countries, and even to Ethiopia, and fuelled the historical mistrust between the two countries. It suggests steps to build trust and translate the recent Declaration of Principles between the three Eastern Nile riparians into a benefit-sharing deal.
The Drosophila Jak kinase hopscotch is required for multiple developmental processes in the eye.

Jak kinases are critical signaling components in hematopoiesis. While a large number of studies have been conducted on the roles of Jak kinases in the hematopoietic cells, much less is known about the requirements for these tyrosine kinases in other tissues. We have used loss of function mutations in the Drosophila Jak kinase Hopscotch (Hop) to determine the role of Hop in eye development. We find that Hop is required for cell proliferation/survival in the eye imaginal disc, for the differentiation of photoreceptor cells, and for the establishment of the equator and of ommatidial polarity. These results indicate that hop activity is required for multiple developmental processes in the eye, both cell-autonomously and nonautonomously.
The Analysis of Proenvironmental Behavior (PEB) through by Personality at Senior High School Students

Pro-environment behavior (PEB) is a behavior that seeks to minimize the negative impact on the environment which is influenced by several factors such as personality. This study aimed to analyze the direct effect of personality on pro-environment behavior. This research was conducted under quantitative approach with a causal survey method and analyzed used path analyze. The respondents consisted of 200 students of class XI MIA SMAN 1 Tangerang Regency. This research shown that there was positive direct effect of personality on pro-environment behavior with a path analysis coefficient 0.159. Keywords: Personality, Pro Environment Behavior, path analyze
Failure of Continuous Improvement initiatives in manufacturing environments: a systematic review of the evidence

Continuous Improvement initiatives put in place the necessary elements to allow an organisation to identify and implement improvements on an ongoing basis. Structured approaches to quality and process improvement started with total quality managenment, and developed with Lean Manufacturing, Six Sigma, and Lean Six Sigma. Despite the benefits these can bring, Continuous Improvement efforts are consistently reported to have a high failure rate. Research, however, regularly focuses on success factors rather than directly addressing failures, and as a result, failure factors are currently fragmented. The objective of this paper is to provide a systematic literature review detailing why Continuous Improvement initiatives within manufacturing environments may fail. The paper describes the systematic review protocol followed and reasoning associated. From the 72 journal articles selected, it is evident that initiatives can fail due to a multitude of individual variables. The main contribution of the paper is the grouping of these under eight core themes: Motives & Expectations, Culture & Environment, Management Leadership, Implementation Approach, Training, Project Management, Employee Involvement Levels, and Feedback & Results. The findings provide insight regarding the complexity of organisational change involving Continuous Improvement implementation. The need for future research to develop the themes into a framework is also discussed.
Lesson-learning between Canada and Europe: promoting good governance in the developing world

In an effort to contribute to an essential dimension of Canada-EU studies, this paper looks at a particular research enclave, Southeast Europe as part of the so-called "post-communist space", where aid organizations including the EU and Canada have intervened during transitional processes towards good governance and building democratic institutions since the early 1990s. By mirroring the experiences of donors in the region, the paper argues that there is indeed scope for potential lesson-learning between Canada and the EU in terms of development cooperation, going beyond Sustainable Development Goals (SDGs), acquis communautaires and in particular, the recent Canada-Europe Trade Agreement (CETA).
The diverse family of MmpL transporters in mycobacteria: from regulation to antimicrobial developments

Mycobacterial genomes contain large sets of loci encoding membrane proteins that belong to a family of multidrug resistance pumps designated Resistance‐Nodulation‐Cell Division (RND) permeases. Mycobacterial membrane protein Large (MmpL) transporters represent a subclass of RND transporters known to participate in the export of lipid components across the cell envelope. These surface‐exposed lipids with unusual structures play key roles in the physiology of mycobacteria and/or can act as virulence factors and immunomodulators. Defining the substrate specificity of MmpLs and their mechanisms of regulation helps understanding how mycobacteria elaborate their complex cell wall. This review describes the diversity of MmpL proteins in mycobacteria, emphasising their high abundance in a few opportunistic rapid‐growing mycobacteria. It reports the conservation of mmpL loci between Mycobacterium tuberculosis and non‐tuberculous mycobacteria, useful in predicting the role of MmpLs with unknown functions. Paradoxically, whereas MmpLs participate in drug resistance mechanisms, they represent also attractive pharmacological targets, opening the way for exciting translational applications. The most recent advances regarding structural/functional information are also provided to explain the molecular basis underlying the proton‐motive force driven lipid transport. Overall, this review emphasises the Janus‐face nature of MmpLs at the crossroads between antibiotic resistance mechanisms and exquisite vulnerability to drugs.
Measuring supernatural belief implicitly using the Affect Misattribution Procedure

ABSTRACT Asking about religious beliefs, or lack thereof, is a sensitive and complex issue. Due to cultural norms, people may be motivated to respond in a socially desirable way. In addition, deliberating about beliefs may yield different responses than intuition-based responses. To develop a better understanding of the relationship between intuition and self-reported belief, we developed a new implicit measure of supernatural belief. Specifically, we adapted the Affective Misattribution Procedure (AMP) to measure supernatural belief. In a preregistered online study of 404 American participants, we found that the strength of associations between supernatural entities (e.g., god, devil, heaven) and the concept “real” (as opposed to the concept “imaginary”) predicted self-reported supernatural belief and self-reported religious behavior, and these associations were of comparable magnitude to those found in studies where supernatural belief was measured implicitly using the Implicit Association Test (IAT). These results provide provisional evidence that the AMP can be used as an implicit measure of supernatural belief.
Trace Amine-Associated Receptor 1 Is a Modulator of the Dopamine Transporter

Trace amine-associated receptor 1 (TAAR1) is a G protein-coupled receptor activated by a broad range of monoamines and amphetamine-related psychostimulants. Recent studies demonstrated wide distribution of TAAR1 in brain, coexpression of TAAR1 with dopamine transporter (DAT) in a subset of dopamine neurons in both mouse and rhesus monkey substantia nigra, and monoamine transporter-modulated activation. This study explored whether TAAR1 could influence DAT-mediated dopamine uptake and efflux. Rhesus monkey TAAR1 expressed with DAT in human embryonic kidney 293 cells was dose-dependently activated by dopamine or (+)-methamphetamine. This activation resulted in large cAMP increases and a transient reduction in [3H]dopamine accumulation within the cells, which was similar to the effect of dopamine D1 receptor (D1) or forskolin treatment. In addition, TAAR1 effects on dopamine uptake could be blocked by a protein kinase A or protein kinase C (PKC) inhibitor. [3H]Dopamine efflux assays performed in Dulbecco's modified Eagle's medium displayed a TAAR1-dependent spontaneous [3H]dopamine efflux that was dose-dependently augmented by dopamine or (+)-methamphetamine and that was blocked by either methylphenidate or a PKC inhibitor. DAT cells in Krebs-HEPES buffer had an apparent spontaneous [3H]dopamine loss, but it could not be blocked by either methylphenidate or a PKC inhibitor. Taken together, this study provides evidence that TAAR1 is involved in functional regulation of DAT and suggests that TAAR1 is a potentially important target for therapeutics for methamphetamine addiction.
Semi-Supervised Learning Based on Tri-Training for Gastritis Classification using Gastric X-ray Images

This paper presents a method of semi-supervised learning based on tri-training for gastritis classification using gastric X-ray images. The proposed method is constructed based on the tri-training architecture, and the strategies of label smoothing regularization and random erasing augmentation are utilized in the method to enhance the performance. Although the task of gastritis classification is challenging, we report that the proposed semi-supervised learning method using only a small number of labeled data achieves 0.888 harmonic mean of sensitivity and specificity on test data composed of 615 patients.
Semantic Annotation Layer in Russian National Corpus: Lexical Classes of Nouns and Adjectives

The paper describes the project held within Russian National Corpus (http://www.ruscorpora.ru). Beside such obligatory constituents of a linguistic corpus as POS (parts of speech) and morphological tagging RNC contains semantic annotation. Six classifications are involved in the tagging: category, taxonomy, mereology, topology, evaluation and derivational classes. The operating of the context semantic rules is shown by applying them to various polysemous nouns and adjectives. Our results demonstrate semantic tags incorporated in the context to be highly effective for WSD.
A four-quadrant active virtual ground rectifier by using two high frequency switches

This paper presents a new four-quadrant bridgeless boost type rectifier with the use of Active Virtual Ground (AVG) technology. The presented topology can step up the AC grid voltage to a regulated DC voltage under a stable bidirectional current flow with real power or reactive power delivery. By using bridgeless rectifier configuration and 3-level switching method, only two high frequency switches are required through the four-quadrant operation. Small input current ripple is guaranteed by the AVG circuit. A high efficiency system is also able to be guaranteed by low semiconductor loss. Benefit from the AVG technology, a LCL filter is formed at the input during the operation. The filter capacitor clamps the voltage ripple between the grid and the DC bus terminal. Hence the leakage current in the bridgeless PFC is minimized and causes a low common-mode (CM) noise system. The differential-mode (DM) noise is also maintained in a small value due to the small grid current ripple. Finally a high efficiency and low noise four-quadrant rectifier is built. The presented topology is successfully implemented on a 750W prototype and the performance is experimentally verified which show a good agreement with the theoretical knowledge. The operation principles and the controller implementation are also described in details.