Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting

This paper investigates the influence of foreign reinvestment-related and financial reporting incentives on income shifting of U.S. multinational companies. While foreign and domestic policymakers are concerned with the effect of income shifting on dwindling tax revenues, to date no research has focused on the character of firms that are more aggressive income shifters. We provide insights on the role of cross-sectional variation in foreign reinvestment-related incentives and financial reporting incentives in income shifting; insights that are useful to policymakers, regulators, researchers and stakeholders. Using a comprehensive approach to estimate income shifting, we find evidence consistent with our argument that foreign reinvestment-related incentives affect a firm’s propensity to shift income when domestic tax rates exceed foreign tax rates, but not when foreign tax rates exceed domestic tax rates. We also find that firms with low foreign tax rates and incentives to manage income on their financial statements more actively shift income out of the U.S. than other firms. Finally, we estimate that firms with high reinvestment-related (financial reporting) incentives shift approximately $42 million ($43 million) of additional income per firm per year out of the U.S. relative to firms with low reinvestment-related (financial reporting) incentives.
American Cancer Society Guideline for the Early Detection of Cervical Neoplasia and Cancer

An update to the American Cancer Society (ACS) guideline regarding screening for the early detection of cervical neoplasia and cancer, based on recommendations from a formal review and recent workshop, is presented. The new screening recommendations address when to begin screening, when screening may be discontinued, whether to screen women who have had a hysterectomy, appropriate screening intervals, and new screening technologies, including liquid‐based cytology and HPV DNA testing.
Sox17 and β-catenin cooperate to regulate the transcription of endodermal genes

Recent studies have led to a model of the molecular pathway that specifies the endoderm during vertebrate gastrulation. The HMG box transcription factor Sox17 is a key component of this pathway and is essential for endoderm formation; however, the molecular events controlled by Sox17 are largely unknown. We have identified several direct transcriptional targets of Sox17, including Foxa1 and Foxa2. We show that β-catenin, a component of Wnt signaling pathway, physically interacts with Sox17 and potentiates its transcriptional activation of target genes. We identify a motif in the C terminus of Sox17, which is conserved in all the SoxF subfamily of Sox proteins, and this motif is required for the ability of Sox17 to both transactivate target genes and bind β-catenin. Nuclear β-catenin is present in endoderm cells of the gastrula, and depletion of β-catenin from embryos results in a repression of Sox17 target genes. These data suggest that in a mechanism analogous to Tcf/Lef interacting with β-catenin, Sox17 and β-catenin interact to transcribe endodermal target genes.
Evidence regarding an effect of marine n‐3 fatty acids on preterm birth: a systematic review and meta‐analysis

Background. Preterm delivery remains a substantial healthcare problem, complicating 5–10% of pregnancies, and is the major cause of perinatal morbidity and mortality in the developed world. Few effective methods to prevent preterm delivery have been identified to date. Objective. To review systematically the evidence from randomized controlled trials with respect to the hypothesis that increased consumption of marine n‐3 fatty acids in pregnancy can prevent preterm birth. Setting. Electronic searches of the following databases were performed: PubMed (1995–2009), SCOPUS including EMBASE (1995–2009), and Cochrane Library. A combination of key words and text words related to fish oil, marine n‐3 fatty acids, fish consumption, preterm birth, preterm delivery, prematurity, pregnancy duration, gestational age, parturition, delivery and pregnancy were used. Methods. A systematic review of randomized controlled trials of relevance was conducted. Three trials were included, comprising 921 women for whom data on gestational age and 1 187 women for whom data on birthweight were available. Results. Overall, 46 (8.9%) of 516 women who received n‐3 fatty acids gave birth before 37 completed weeks of gestation, compared with 66 (16.3%) of 405 in the control group [relative risk 0.61; 95% confidence interval (CI) 0.40–0.93; p<0.05]. Data on delivery before 34 completed weeks showed the same trend (relative risk 0.32; 95% CI 0.09–0.95). Overall, the mean birthweight was 71g higher in women who received n‐3 fatty acids during pregnancy (95% CI 4.73–138.12; p<0.05). The rate of low birthweight was not statistically significantly different between the intervention and the control groups. The mean gestational age at delivery was significantly higher by 4.5days in the intervention group supplemented with n‐3 fatty acids compared with placebo (95% CI 2.3–6.8; p<0.05). Conclusions. Marine n‐3 fatty acids administered in pregnancy reduce the rate of preterm birth and increase birthweight.
Sleep fragmentation in obstructive sleep apnea.

Obstructive sleep apnea is associated with fragmentation of sleep due to the repeated occurrence of end-apneic arousal throughout the night. Arousals are provoked by stimuli generated during upper airway obstruction. Mechanoreceptor stimuli produced during obstructed inspiratory efforts appear to play a major role in mediating the end-apneic arousal response. The sleep disruption resulting from repeated arousals plays a major role in the pathogenesis of most of the consequences of OSA (i.e. neuropsychiatric, respiratory, and cardiovascular) and may contribute to the progression of OSA severity. However, the relative contribution of sleep fragmentation versus hypoxia in producing these complications and the precise mechanisms require further studies to be elucidated. A recently developed animal model of long-term repeated airway occlusion during sleep and a modification of the model to produce isolated sleep fragmentation should provide important new insights in this field. Treatment of the sleep disruption owing to OSA is achieved by minimizing the occurrence of arousal-promoting stimuli. This is obtained by maintaining upper airway patency during sleep.
Imagining the ideal dairy farm.

Practices in agriculture can have negative effects on the environment, rural communities, food safety, and animal welfare. Although disagreements are possible about specific issues and potential solutions, it is widely recognized that public input is needed in the development of socially sustainable agriculture systems. The aim of this study was to assess the views of people not affiliated with the dairy industry on what they perceived to be the ideal dairy farm and their associated reasons. Through an online survey, participants were invited to respond to the following open-ended question: "What do you consider to be an ideal dairy farm and why are these characteristics important to you? " Although participants referenced social, economic, and ecological aspects of dairy farming, animal welfare was the primary issue raised. Concern was expressed directly about the quality of life for the animals, and the indirect effect of animal welfare on milk quality. Thus participants appeared to hold an ethic for dairy farming that included concern for the animal, as well as economic, social, and environmental aspects of the dairy system.
Perceptibility of digital watermarks embedded in 3D meshes using unimodal and bimodal hapto-visual interaction

In this paper, a study is conducted in order to measure and analyze the perceptibility of watermarks embedded in 3D meshes when (1) visual feedback is present, (2) haptic feedback is present, and (3) visual and haptic feedback are simultaneously available. More specifically, our experiments are intended to assess whether the use of a bimodal approach, where a subject is looking at, and touching a 3D mesh could in fact improve the perceptibility of a watermark as opposed to when only a single modality is available. The experiments are performed using a hapto-visual interface which integrates a haptic device with stereo graphics for an immersive high quality 3D experience. Overall, the results suggested that relying on bimodal hapto-visual feedback is better than any of the single modalities when detecting a watermark embedded in a 3D model. Further experiments with a greater number of subjects would however be necessary to better confirm this conclusion.
Pyridoxine responsive hereditary sideroblastic erythropoiesis and iron overload: Two microcytic subpopulations in the affected male, one normocytic and one microcytic subpopulation in the obligate female carrier

Mild hepatic iron overload has been demonstrated by magnetic susceptibility measurements in a 22‐year‐old man with hereditary sideroblastic erythropoiesis despite hemoglobin levels in the normal range and a normal erythropoietin level. His grandfather's sideroblastic anemia has been found to be responsive to pyridoxine; his mother's hemoglobin has persisted in the normal range but red cell volume distribution analysis demonstrated two subpopulations; 30% with estimated geometric mean of 68 fl and 70% an estimated mean of 93 fl. Red cell distribution analysis of the grandson demonstrated two microcytic subpopulations; 46% with an estimated geometric mean of 45 fl and 54% an estimated mean of 70 fl. A therapeutic regimen is outlined to reduce to normal his iron stores and to prevent the future development of excessive iron overload. © 1993 Wiley‐Liss, Inc.
VOLATILITY AND SPILL OVER EFFECTS IN INDIAN COMMODITY MARKETS: A CASE OF PEPPER

Modeling of volatility has been felt one of the major academic contributions in Indian commodity futures market. We have selected black pepper as a commodity for estimating volatility and its spillover incorporating a series of models. We have employed models with their specifications, namely, GARCH (2, 2), EGARCH (2,2), EGARCH (3,3), CGARCH (1,1), MGARCH (Diagonal VECH and BEKK) for both the spot and futures return-series of the commodity. Study reveals that bidirectional spillover is captured under GARCH (2, 2) model whereas unidirectional spillover is found under EGARCH (2, 2) model and results obtained through EGARCH (3,3) are not impressive. News impact curve depicts the steeper movement on the logarithmic conditional variance of futures and spot-return series due to ‘positive shocks’ and rather than to ‘negative shock’. Conditional correlation is also found dynamic and the correlation between spot and futures returns of pepper changes temporally.
In vitro studies on the stability in the proximal gastrointestinal tract and bioaccessibility in Caco-2 cells of chlorogenic acids from spent coffee grounds

Abstract Spent coffee grounds are a potential commercial source of substantial amounts of chlorogenic acids (CGAs). The aim of this study was to evaluate the stability of spent coffee CGAs using in vitro simulated gastroduodenal digestion and to investigate their potential absorption using an in vitro Caco-2 model of human small intestinal epithelium. During in vitro digestion, lactones were partially degraded while caffeoylquinic and feruloylquinic acids were much more stable. Transport and metabolism studies showed that 1% of the total CGAs were absorbed and transported from the apical to the basolateral side of a Caco-2 cell monolayer after 1 h. Lactones and coumaroylquinic acids showed the rate of highest absorption. Caco-2 cells possessed low metabolic activity. In conclusion, spent coffee extracts contain large amounts of CGAs, which remained bioaccessible across the intestinal barrier, albeit to a relatively low degree.
Interstitial deletions of chromosome 6q: genotype–phenotype correlation utilizing array CGH

Interstitial deletions of the long arm of chromosome 6 are relatively rare, with fewer than 100 cases reported. Phenotypic variation is in large part due to differences in size and location of the segmental aneuploidy. We report three new patients with interstitial deletions of chromosome 6q defined at the molecular level by array comparative genomic hybridization (array CGH). In two of three cases, the molecular breakpoints differed from those indicated by conventional karyotyping, demonstrating the enhanced resolution of array CGH. Two patients had minimal deletions of 6 and 8.8 Mb involving 6q16.2→q21, and the third patient had a deletion of 11.3 Mb spanning 6q15→q21. All three had developmental delay, craniofacial dysmorphology, and functional eye disorders, suggesting that genes affecting brain and craniofacial development are located in 6q16.2→q21, the deleted region common to all three patients. Furthermore, gene(s) for discordant phenotypic features, such as central diabetes insipidus, may reside at 6q15, the monosomic region unique to patient 3. All three cases described here showed loss of paternal alleles within the deleted segment, providing further evidence of the predominantly paternal origin for 6q deletions and rearrangements.
A skeptics view of the AGOA preferences of the USA: A propensity score matching approach

Majority of the agoa impact literature have mainly resorted to regression analysis. In this paper, a change towards constructing a counter-factual set of countries is adopted. In doing this, the propensity score matching framework is used in estimating the average treatment effect on the treated (ATT) of the agoa policy on recipient countries. The results show that countries exporting to the USA did increase their shares of agoa exports while reducing their share under the most favoured nation tariffs. The exports levels on the other hand, are not significant in most cases. In comparing the shares of exports to the USA to those of the EU and rest of the world, an unambiguous decrease in the share of exports to the rest of the world is observed. However, the shares of exports to the USA and EU in most cases increased. The contribution of the paper is in providing a consistent and robust matching framework to study the agoa trade preferences.
Pricing of Initial Equity Issues: The French Sealed-Bid Auction

In France all initial issues of common stock since 1964 have been priced and allocated in a sealed-bid auction procedure, which represents a prominent alternative to the underwriting systems used in other major financial markets. The French market has ranked third behind the United States and Japan in total volume of equity issues in recent years. ' The purpose of this study is to describe the French auction system for unseasoned equity issues and to analyze the postoffering price adjustment process for new issues in the period 1968-71. The evidence is consistent with the efficient market hypothesis, which would lead one to expect rapid adjustment of prices in the first day of trading to reflect all relevant information. The French auction procedure has been successful in producing mean offering prices very near competitive equilibrium prices, as reflected by market prices in trading subsequent to the offering. Two desirable results have been to return to the existing stockholders of the selling companies proceeds in an amount averaging 3 percent below the price reported in early trading, indicating small initial "premiums" and low issue costs; and to afford an equal opportunity to all investors who desire to bid on new stock issues.2
Multi-Attribute Decision Models in the Justification of CIM Systems

ABSTRACT A general approach to building an effective justification process around a multi—attribute decision model is suggested which incorporates factory performance measurements to focus on difficult to quantify strategic and tactical benefits from Computer Integrated Manufacturing. This approach differs from previous work in that: attributes are rationally designed performance measures which form the basis for a formal feedback system, and attributes are selected to represent the spectrum of benefits known to be relevant to CIM systems. The paper focuses on selecting an appropriate set of attributes to form the decision model for evaluating the alternatives to be considered in the justification process.
The Imagined Self-Sufficient Communities of HOPE VI

The physical redevelopment of Housing Opportunities for People Everywhere (HOPE VI) communities has been accompanied by efforts to remake the people who live in them. Through a variety of community and supportive services (CSS) programs, residents are offered job training, homeownership classes, and support to develop savings accounts with the goal of moving them toward fuller participation in the private housing market. By examining how CSS have been offered in Nashville and Atlanta, we make the claim that HOPE VI has had limited impacts in its people-based goals fundamentally because the overall CSS concept focuses on driving residents to participate more fully in labor and housing markets. Supportive services are insufficient in scope and resources to buffer the effects of the market on residents, except for a small number who come into the program already well positioned to succeed. As such, HOPE VI’s failures are not a problem of implementation but of design and conception.
Pacific bluefin tuna transport Fukushima-derived radionuclides from Japan to California

The Fukushima Dai-ichi release of radionuclides into ocean waters caused significant local and global concern regarding the spread of radioactive material. We report unequivocal evidence that Pacific bluefin tuna, Thunnus orientalis, transported Fukushima-derived radionuclides across the entire North Pacific Ocean. We measured γ-emitting radionuclides in California-caught tunas and found 134Cs (4.0 ± 1.4 Bq kg−1) and elevated 137Cs (6.3 ± 1.5 Bq kg−1) in 15 Pacific bluefin tuna sampled in August 2011. We found no 134Cs and background concentrations (∼1 Bq kg−1) of 137Cs in pre-Fukushima bluefin and post-Fukushima yellowfin tunas, ruling out elevated radiocesium uptake before 2011 or in California waters post-Fukushima. These findings indicate that Pacific bluefin tuna can rapidly transport radionuclides from a point source in Japan to distant ecoregions and demonstrate the importance of migratory animals as transport vectors of radionuclides. Other large, highly migratory marine animals make extensive use of waters around Japan, and these animals may also be transport vectors of Fukushima-derived radionuclides to distant regions of the North and South Pacific Oceans. These results reveal tools to trace migration origin (using the presence of 134Cs) and potentially migration timing (using 134Cs:137Cs ratios) in highly migratory marine species in the Pacific Ocean.
The IBM telecommunications service delivery platform

Telecommunications service providers (TSPs) are currently faced with a significant number of threats to their core business models. In addition to competition from traditional TSPs, they must also face increasing competition from Internet service providers such as Google, Yahoo! , and eBay, which have succeeded in implementing a variety of very useful communications services, including voice services, for a fraction of the traditional cost. This new set of threats is causing TSPs to reexamine their business models, explore ways of reducing their operational expenses, and devise a means of reducing the typical service life cycle (from concept to delivery, typically more than a year) to a few weeks. To help address these issues, IBM has created an SOA-centric (service-oriented-architecture-centric) reference architecture called the telecommunications service delivery platform (SDP). In this paper, we present three case studies involving field deployments to the networks of three major wireless TSPs and describe the role of the IBM SDP and its key benefits. We highlight the architecture and key use cases involved in these carrier-grade deployments, and articulate the best practices and valuable lessons gleaned from them.
Loyalty's Antecedents: A Cross-Sector Study

ABSTRACT This article presents the details of a study aimed at empirically verifying the constructs of trust, value, and satisfaction as antecedents of loyalty. Furthermore, the article investigates the debate on the differences in magnitude of influential relations by antecedent constructs on loyalty in three distinct activity segments in Brazil–Clothing Retail, the Banking Sector, and Distance Education. The results of the cross-sector research pointed out the relevance of value as the most significant antecedent of customers' loyalty. These results also showed the importance of each of the antecedents studied in building customers' loyalty. Academic and management implications are presented. RESUMEN. Este artículo presenta los detalles de un estudio orientado a verificar empíricamente la construcción de la confianza, valor y satisfacción como precursores de la lealtad. Además, el artículo investiga el debate sobre las diferencias existentes en la dimensión de las relaciones de influencia por los precursores que construyen la lealtad, observados en tres segmentos de actividades específicos en Brasil–Ropa al por Menor, el Sector de la Banca, y Educación a Distancia. Los resultados de la investigación trans-sectorial señalaron la importancia del valor, como uno de los precursores más importantes de la lealtad del cliente, demostrando también la importancia que cada uno de dichos precursores estudiados ejerce sobre la lealtad de los clientes. Además, también presentamos las implicancias académicas y gerenciales/ administrativas. RESUMO. Este artigo apresenta os detalhes de um estudo que visa verificar empiricamente os conceitos de confiança, valor e satisfação como antecedentes da fidelidade. Além disso, o artigo investiga o debate sobre as diferenças na magnitude das relações de influência exercidas pelos conceitos antecedentes sobre a fidelidade em três segmentos de atividade àdistintos no Brasil: comércio varejista de roupas, setor bancário e educação distância. Os resultados da pesquisa intersetorial apontaram para a importância do valor como o antecedente mais significativo da fidelidade dos clientes. Esses resultados também mostraram a importância de cada um dos antecedentes estudados para o de senvolvimento da fidelidade dos clientes. As implicações acadêmicas e gerenciais são apre-sentadas.