Miracle-dz/UniFAR-FTUs huggingface dataset:
Asset demand in the financial AIDS portfolio model – evidence from a major tax reform

In this article, new evidence from the financial Almost Ideal Demand Sysytem (AIDS) portfolio model is featured, making use of additional exogenous rate-of-return variation, which has been mostly disregarded in the relevant literature so far. A Two-Stage Budgeting Model (2SBM) of asset demand is constructed and applied to German survey data for a time frame where first implementations of a major income tax reform in Germany significantly altered the tax schedule. Marginal Tax Rates (MTR) at the household level are simulated in an income taxation module. Relatively great rate-of-return elasticities for, among others, owner-occupied housing as well as capital and private pension insurances suggest that return-related reactions are stronger at the asset allocation decision than they are usually found for the consumption-savings decision.
When Betrayal Aversion Meets Loss Aversion: The Effects of Changes in Economic Conditions on Internal Control System Choices

ABSTRACT: Previous academic research has documented that people experience disutility from potentially being exploited by others beyond what this exploitation may do to their wealth. Such a tendency is labeled as the demand for accountability in accounting, and the psychology behind this phenomenon is labeled more broadly as betrayal aversion in other fields such as sociology. Since the environment is not static for a decision maker, it is important to understand not only that betrayal aversion exists but also how/if its impact on individual decision making varies in response to environmental changes. In this study, we investigate if changed economic conditions (i.e., an economic downturn or upturn) would affect the level of betrayal aversion and its impact on a principal's internal control system choices. The results of our experiment suggest that while the level of betrayal aversion does not change with changed economic conditions, its relative importance on a principal's control system choice decreases.
Reconstruction of the Spring Ligament With a Posterior Tibial Tendon Autograft: Technique Tip

The spring ligament is the main static supporter of the medial longitudinal arch. It functions as a sling to support the talar head and prevent it from falling into plantarflexion and adduction. In patients with adult-acquired flatfoot deformity, the posterior tibial tendon and spring ligament are often deficient, resulting in peritalar subluxation and valgus heel malalignment. Several reconstructive options have been described for the spring ligament, both in clinical studies as well as in cadaveric models. These involve either direct imbrication of the ligament with reinforcement or routing of tendons through bone tunnels. In almost all of these tendon procedures, at least 2 or more bone tunnels are required. These tunnels are often in nonanatomic locations, and the operative techniques involve complex tendon routing schemes. Each additional bone tunnel provides a potential site for complications and failure of tendon-bone healing. Nonanatomic tendon paths may create forces that incorrectly align the peritalar subluxation deformity. We present a novel procedure to reconstruct the failed spring ligament in flatfoot patients who have not completely ruptured their posterior tibial tendon (PTT). The PTT is released proximally with its distal attachment left intact. The proximal stump is then passed through a single bone tunnel in the sustentaculum and tensioned to re-create the spring ligament (Figure 1).
Institutional Investor Activism on Socially Responsible Investment: Effects and Expectations

Concentrated attention on institutional investors' activism has been perceived in the last few decades and further intensified in the post-Enron era. A new area of particular significance that has emerged is institutional investors' growing awareness and practice of socially responsible investment (SRI). This article starts by reviewing the importance of institutional investor activism and the historical implication of SRI. Significantly, various elements that give rise to the growth of SRI in the modern business world are considered in detail. It is recognized that, although current empirical evidence suggests ambiguous effects of SRI, the positive impact of institutional investors' activism on SRI is likely to have been undermined due to the underdevelopment of evaluation systems, and SRI should stand out as a good investment option for its joint financial and societal concerns. Nevertheless, obstructions still exist in the exercise of investor activism and the pursuit of SRI strategy, which implies that, at least in the near future, SRI strategy will remain as a minor investment trend for institutional investors in Anglo-American countries. Additional regulatory methods and awarding schemes are, therefore, expected to motivate institutional investors' activism on SRI, and subsequently to promote global sustainability.
Managing Uncertainty in the House of Representatives: Adaptation and Innovation in Special Rules

The " postreform" House of Representatives of the 1980's is strikingly different from the House of the 1970s. A most important change is the increasingly creative use of special rules, which structure floor debate on major legislation. The new trade of special rule craftsmanship now plays a pivotal role in managing the uncertainties of decisionmaking in the House. During the 1970s new issues and new members disrupted old ways of doing business, while organizational and procedural reforms redistributed influence and resources in ways not always anticipated. These combined to produce a much less stable, predictable environment for the Rules Committee and the entire House. In response, the Rules Committee and the Democratic leadership devised new strategies in the form of special rules. These special rules are more complex and varied in their provisions and more likely to be restrictive in their effect on amending activity. Special rules have altered members' political calculations and strategies, changed the ways committees can protect themselves from attack on the floor, and presented the minority party with new constraints on proposing legislative alternatives. Stanley Bach and Steven Smith examine these dramatic changes in the character of special rules and their use to shape debate and decisions in the House.
[Incidence and pathologic distribution of esophageal cancers at the gastro-esophageal junction between 1993-2003].

UNLABELLED There was a significant change in the histology of oesophageal cancers in the last few decades. The incidence of oesophageal adenocarcinoma has risen considerably, now it is equally or even more prevalent than squamous cell cancers in some North American and Western European countries. As no Hungarian data is available, the authors' aim was to investigate the prevalence and histology of oesophageal and gastrooesophageal junction cancers in the last decade. PATIENTS AND METHODS 451 patients diagnosed with oesophageal (n = 371, 296 male/75 female, mean age at diagnosis: 57.9 SD 10.1 years) or cardia (n = 80, 58 male/22 female, mean age at diagnosis: 65.2 SD 13.4 years) cancer between 1st of January 1993 and 31st of December 2003 at the 1st Internal Medicine and 1st Surgery Department of Semmelweis University were enrolled. Pathology and clinical data were analysed retrospectively. RESULTS 93% (n = 345) of the patients with oesophageal cancer had squamous cell carcinomas, while adenocarcinoma was only diagnosed in 15 (4%) patients. Mean age at diagnosis was lower in patients with squamous cell cancer (57.4 SD 10.0 years) compared to patients with adenocarcinoma (66.9 SD 8.8 years, p = 0.001). Male-to-female ratio was 4:1 in patients with squamous cell carcinoma (277/68) and undifferentiated carcinoma (9/2), while it was 2:1 in patients with adenocarcinoma (10/5). According to the location 1.3% of cancers of the midthoracic oesophagus and 8.6% of the lower oesophagus were adenocarcinoma. The proportion of adenocarcinoma remained stable over the observed period (1993-1997: 3.7% vs. 1998-2003: 4.3%). In contrast, 71.25% (57/80) of the gastrooesophageal junction cancers and overall 15.9% (72/451) of the cancers of the oesophagus and gastrooesophageal junction were adenocarcinoma (1993-1997: 17.2% vs. 1998-2003: 14.7%). CONCLUSIONS Since only a few percentages of authors patients with oesophageal cancers were diagnosed to have adenocarcinoma and its proportion remained stable over the observed period, it seems that in contrast to North American and Western European countries, adenocarcinoma is still infrequent in Hungary.
HR practices, organizational climate and employee outcomes: evaluating social exchange relationships in local government

This paper reports the findings of a study conducted on UK local government workers in which the effects of social and negative exchanges on work-related attitudes and behaviours were assessed. HR practices and organizational climate were used as measures of social exchange. Negative exchanges were based on measures capturing non-supportive management practice and unfair treatment. The findings suggest that, consistent with social exchange theory, positive exchanges lead to enhanced worker attitude and behaviour, with negative exchanges leading to increased work-related stress, reduced motivation and a greater propensity to quit. Negative exchanges, however, did not result in reduced discretionary behaviour. Disaggregating the exchange practices revealed equitable rewards and organizational morale had consistent effects on worker attitudes and behaviours, with team working, employee involvement and trust in managers having significant effects on employee motivation. The implications of these findings are considered in the concluding section of the paper.
Computer Self-efficacy and Its Relationship with Web Portal Usage: Evidence from the University of the East

The University of the East Web Portal is an academic, web based system that provides educational electronic materials and e-learning services. To fully optimize its usage, it is imperative to determine the factors that relate to its usage. Thus, this study, to determine the computer self-efficacy of the faculty members of the University of the East and its relationship with their web portal usage, was conceived. Using a validated questionnaire, the profile of the respondents, their computer self-efficacy, and web portal usage were gathered. Data showed that the respondents were relatively young (M = 40 years old), majority had masters degree (f = 85, 72%), most had been using the web portal for four semesters (f = 60, 51%), and the large part were intermediate web portal users (f = 69, 59%). They were highly skilled in using the computer (M = 4.29) and skilled in using the Internet (M = 4.28). E-learning services (M = 3.29) and online library resources (M = 3.12) were only used occasionally. Pearson correlation revealed that age was positively correlated with online library resources (r = 0.267, p < 0.05) and a negative relationship existed between perceived skill level in using the portal and online library resources usage (r = -0.206, p < 0.05). A 2x2 chi square revealed that the highest educational attainment had a significant relationship with online library resources (chi square = 5.489, df = 1, p < 0.05). Basic computer (r = 0.196, p < 0.05) and Internet skills (r = 0.303, p < 0.05) were significantly and positively related with e-learning services usage but not with online library resources usage. Other individual factors such as attitudes towards the web portal and anxiety towards using the web portal can be investigated.
Eosinophilic granulocytes and interleukin-6 level in bronchoalveolar lavage fluid are associated with the development of obliterative bronchiolitis after lung transplantation.

In a prospective cohort study, we assessed whether changes in total cell counts and differentiation and interleukin-6 (IL-6), IL-8, and monocyte chemoattractant protein-1 (MCP-1) concentrations in bronchoalveolar lavage fluid (BALF) are associated with a higher risk to develop obliterative bronchiolitis (OB). We investigated 60 lung transplant patients (follow-up of 2 to 8 yr) with either histologic evidence of OB within 1 yr after lung transplantation (n = 19) or no pathology, good outcome (GO) for at least 24 mo and well-preserved lung function, i.e., FEV > or = 80% of baseline (n = 41). Median time between lung transplantation and the first BAL was 42 d for the GO group and 41 d for the OB group (p > 0.05). In the bronchial fraction, median total cell counts (0.06 x 10(3)/ml versus 0.04 x 10(3)/ml), lymphocyte (9 x 10(3)/ml versus 2 x 10(3)/ml), and eosinophilic granulocyte counts (1 x 10(3)/ml versus 0) were significantly higher in the OB group than in the GO group (p < 0.05). In the alveolar fraction, this was the case for the median value of neutrophilic granulocyte counts (19 x 10(3)/ml versus 4 x 10(3)/ml), respectively. Median values of IL-6 and IL-8 concentrations in both bronchial (IL-6: 23 versus 6 pg/ml, IL-8: 744 versus 102 pg/ml) and alveolar fractions (IL-6: 13 versus 3 pg/ml, IL-8: 110 versus 30 pg/ml) of the BALF were significantly higher in the OB group than in the GO group. By means of logistic regression, we showed that higher total cell, neutrophilic granulocyte, and lymphocyte counts, the presence of eosinophilic granulocytes, and higher concentrations of IL-6 and IL-8 were significantly associated with an increased risk to develop OB. We conclude that monitoring cell counts, neutrophilic and eosinophilic granulocytes, IL-6, and IL-8 in BALF within 2 mo after lung transplantation in addition to the transbronchial lung biopsy (TBB) pathology will contribute to a better identification and management of the group of patients at risk for developing OB within a year.
The environmental cost of water pollution in Chongqing, China

Chongqing is a heavily polluted industrial megacity in China. We have estimated the environmental cost of water pollution in Chongqing. Limiting our inquiry to the resource cost, i.e. real resources spent or production possibilities foregone because of water pollution, our estimate equals 1.2 per cent of Chongqing gross product, with a subjective 95 per cent confidence interval of (0.9–1.5). Damage to agriculture constitutes the largest share of costs, 56 per cent, while damage to health and damage to industry make up 20 per cent and 18 per cent, respectively. The cost estimate of 1.2 per cent, which employs the human capital approach, is sensitive to the valuation of statistical lives. A calculation using willingness-to-pay for avoiding premature death sets the total cost at 4.3 per cent of Chongqing gross product.
Neuropsychological and psychiatric profiles in acute encephalitis in adults

Acute encephalitis is an inflammation of brain tissue that can result from activity in the central nervous system (CNS) of a number of viruses. Although the neurological and psychiatric effects of encephalitis in the acute phase of the illness are well-known (Caroff, Mann, Gliatto, Sullivan, & Campbell, 2001), larger scale studies of the pattern of neuropsychological and psychiatric impairment following recovery from the acute inflammatory phase are less apparent. This paper reports the results of neuropsychological testing with a range of standardised cognitive measures in a case series of long-term post-acute participants. Psychiatric abnormality is examined using the SCL-90-R self-report scale of distress (Derogatis, 1983). We also examined the role of emerging insight in the aetiology of depression in this population. Two clusters of cognitive dysfunction were observed, one group of primarily herpes simplex cases showing a severe generalised deficit across a number of cognitive domains and a second cluster showing a variety of more isolated disorders of executive function. Abnormally high levels of distress were reported by participants, with depression, obsessive-compulsive symptoms, interpersonal sensitivity and phobic anxiety most significantly increased. Depression was found to be least severe in those with most accurate insight into their problems. Examining the correlations between cognitive and psychiatric test results demonstrates a relationship between depression and interpersonal anxiety and specific cognitive measures. Obsessive-compulsive behaviour and phobic anxiety, however, appear to exist independently of the assessed cognitive deficits.
Land Change in the Mission-Aransas Coastal Region, Texas: Implications for Coastal Vulnerability and Protected Areas

The Mission-Aransas coastal region (MACR) in Texas is home to settlements vulnerable to coastal hazards. The region also contains significant biodiversity including several endangered species. The habitats in the bays and estuaries of MACR are especially sensitive to changes in land use/land cover (LULC) within the drainage basins upstream. We examine LULC change in the MACR from 1990 to 2010 and its implications for coastal vulnerability of the built environment and for the biodiversity in the region. Our findings show that, from 1990 to 2010, about a quarter of the MACR experienced LULC change. Developed land increased 71% (from 118 km 2 in 1990 to 203 km 2 in 2010), by far the greatest proportional change among all land cover classes. The rate of increase of developed land was slightly higher along the coast, 75% (from 65 km 2 in 1990 to 114 km 2 in 2010). Almost 90% of all developed land was within 50 km of the protected areas in both years. Overall, our findings point to increased exposure of the people and infrastructure to coastal hazards. Given the high social vulnerability in the study area, our study can inform formulation of sustainable management options that minimize both the coastal vulnerability of people and infrastructure and the pressure on the protected areas that are critical for conservation of biodiversity in the region.
A distinct lineage of influenza A virus from bats

Influenza A virus reservoirs in animals have provided novel genetic elements leading to the emergence of global pandemics in humans. Most influenza A viruses circulate in waterfowl, but those that infect mammalian hosts are thought to pose the greatest risk for zoonotic spread to humans and the generation of pandemic or panzootic viruses. We have identified an influenza A virus from little yellow-shouldered bats captured at two locations in Guatemala. It is significantly divergent from known influenza A viruses. The HA of the bat virus was estimated to have diverged at roughly the same time as the known subtypes of HA and was designated as H17. The neuraminidase (NA) gene is highly divergent from all known influenza NAs, and the internal genes from the bat virus diverged from those of known influenza A viruses before the estimated divergence of the known influenza A internal gene lineages. Attempts to propagate this virus in cell cultures and chicken embryos were unsuccessful, suggesting distinct requirements compared with known influenza viruses. Despite its divergence from known influenza A viruses, the bat virus is compatible for genetic exchange with human influenza viruses in human cells, suggesting the potential capability for reassortment and contributions to new pandemic or panzootic influenza A viruses.
Analysis of the Influence of Principal -Teacher Relationships on Student Academic Achievement: A National Focus

The purpose of this article is to examine the effects and affect of schools maintaining positive and healthy relationships between principals and teachers, and to delineate those factors that facilitate and contribute to student academic success. Consequently, the purpose of the study will be threefold: 1) Examining school climate and culture phenomena germane to the development of substantive principal-teacher relationships; 2) Identifying those principal-teacher relational components that foster and affect teacher performance, and; 3) Analyzing the overarching effects of the building and maintenance of substantive principal-teacher relationships on student academic achievement. Furthermore, it is the intent of the present study to hone in on these factors and report findings as one method of improving overall success for the nation’s schools at large
ELECTORAL FRAUD: Causes, Types, and Consequences

▪ Abstract This article reviews research on electoral fraud—clandestine and illegal efforts to shape election results. Only a handful of works classify reports on electoral fraud to identify its nature, magnitude, and causes. This review therefore looks at the larger number of historical works (as well as some ethnographies and surveys) that discuss ballot rigging. Its conclusions are threefold. First, fraud takes on a panoply of forms; it ranges from procedural violations of electoral law (that may or may not intend to distort results) to the outright use of violence against voters. Second, even when ballot rigging is an integral part of electoral competition, it is infrequently decisive. Fraud, nevertheless, undermines political stability because, in close races, it can be crucial. Third, political competition shapes the rhythm and nature of electoral fraud. Efforts to steal elections increase with inequality, but competitiveness—which institutions help to shape—determines the ballot-rigging strategies .
Estimating traffic delays and network speeds from lowfrequency GPS taxis traces for urban transport modelling

The collection of actual traffic delays and road traffic speed data is essential in modelling urban transport resource efficiency, congestion and carbon and pollutant emissions, which is in turn part of core empirical basis for evidence-based policy making for improving urban sustainability. This data collection has also been one of the most expensive and time-consuming tasks, which restricts how well and how often the models can be built and validated, often to the extent that urban transport models have to rely on severely outdated data with sparse coverage. New smart data such as GPS vehicle traces has raised the prospect of remedying the data shortage, but for operational and data protection reasons often only low-sampling frequency traces are available. This paper proposes a novel method for estimating actual, congested link-speeds from lowsampling frequency taxi GPS traces that are publicly available. The method is based on a path inference process and is applied over a detailed road network in a large city region. It shows that low frequency GPS trajectories can significantly improve the spatial and temporal resolutions of traffic speed data for transport modelling and policy analysis. This opens up the prospect of improving road operation performance, managing travel demand and optimizing urban circulation.
A real option application to investment in low-sulphur maritime transport

In the last few years, sulphur emissions to air from shipping have been of heightened interest to policymakers and the media, and more stringent regulation is on the way. Various alternatives are available in the shipping industry to comply with emission regulation and minimise impacts on shipowners' bottom-line. New regulation is adding complexity to managerial decision-making, so that advanced decision support tools can provide useful contributions to management processes. The present paper presents an analysis of the options available to shipowners taking into consideration the value of deferring the investment decision vis-a-vis the advantages obtainable from the exploitation of fuel price differentials. The model shows that there is a trade-off between low LNG prices and LNG capital expenses. While in most cases it would not be recommended to invest in LNG as early as today, the model shows that investment in LNG can make economic sense as early as 2015. This is highly dependent on the capital costs necessary for retrofitting ships with LNG engines and the difference between LNG prices and distillates prices.