Miracle-dz/UniFAR-FTUs huggingface dataset:
The impact of Tax substituition on the price of pharmaceutical products in the of São Paulo

The mechanism of the Tax Substitution has been widely adopted by the Brazilian states in order simplied the tax collection and combat evasion. Since mid-2007 the Finance Department of the State of S~ao Paulo began to adopt the tax substitution as means of receiving the ICMS due by the pharmaceutical sector. The work seeks to test the eects of change in the form of taxation on consumer prices. For this, three alternative approaches are used to test the existence of structural break in the series of prices of pharmaceuticals in the state, and the relationship of cointegration of this series with the other states. The results suggest that, after the replacement tax, there were an increase of consumer prices.
Outer Chain N-Glycans Are Required for Cell Wall Integrity and Virulence of Candida albicans*

The outer layer of the Candida albicans cell wall is enriched in highly glycosylated mannoproteins that are the immediate point of contact with the host and strongly influence the host-fungal interaction. N-Glycans are the major form of mannoprotein modification and consist of a core structure, common to all eukaryotes, that is further elaborated in the Golgi to form the highly branched outer chain that is characteristic of fungi. In yeasts, outer chain branching is initiated by the action of the α1,6-mannosyltransferase Och1p; therefore, we disrupted the C. albicans OCH1 homolog to determine the importance of outer chain N-glycans on the host-fungal interaction. Loss of CaOCH1 resulted in a temperature-sensitive growth defect and cellular aggregation. Outer chain elongation of N-glycans was absent in the null mutant, demonstrated by the lack of the α1,6-linked polymannose backbone and the underglycosylation of N-acetylglucosaminidase. A null mutant lacking OCH1 was hypersensitive to a range of cell wall perturbing agents and had a constitutively activated cell wall integrity pathway. These mutants had near normal growth rates in vitro but were attenuated in virulence in a murine model of systemic infection. However, tissue burdens for the Caoch1Δ null mutant were similar to control strains with normal N-glycosylation, suggesting the host-fungal interaction was altered such that high burdens were tolerated. This demonstrates the importance of N-glycan outer chain epitopes to the host-fungal interaction and virulence.
Neighborhood Structural Similarity Mapping for the Classification of Masses in Mammograms

In this paper, two novel feature extraction methods, using neighborhood structural similarity (NSS), are proposed for the characterization of mammographic masses as benign or malignant. Since gray-level distribution of pixels is different in benign and malignant masses, more regular and homogeneous patterns are visible in benign masses compared to malignant masses; the proposed method exploits the similarity between neighboring regions of masses by designing two new features, namely, NSS-I and NSS-II, which capture global similarity at different scales. Complementary to these global features, uniform local binary patterns are computed to enhance the classification efficiency by combining with the proposed features. The performance of the features are evaluated using the images from the mini-mammographic image analysis society (mini-MIAS) and digital database for screening mammography (DDSM) databases, where a tenfold cross-validation technique is incorporated with Fisher linear discriminant analysis, after selecting the optimal set of features using stepwise logistic regression method. The best area under the receiver operating characteristic curve of 0.98 with an accuracy of $94.57\%$ is achieved with the mini-MIAS database, while the same for the DDSM database is 0.93 with accuracy $85.42\%$.
The Causal Relationship between Stock Prices and Exchange Rates: Evidence from the G-7

We examine the nexus of stock prices and exchange rates for the G-7 countries by using the vector error correction model, the bounds testing methodology and linear and non-linear Granger causality methods. The empirical results substantiate that a long-run level equilibrium relationship exists among the exchange rates and stock prices for the UK and France. The results from the linear causality tests indicate significant short-run and long-run causal relations between the two financial markets. In the results of the non-linear Granger causality, there are unidirectional and bidirectional non-linear causal relations between stock prices and exchange rates in six of the G-7 countries. Therefore, the causal relations between stock prices and exchange rates are not only linear but are also non-linear.
A preliminary model of spouse influence on managerial global assignment willingness

Using family systems theory as a conceptual framework, this research study proposes and tests a preliminary model that explains spouse willingness to relocate internationally and manager willingness to assume a global assignment. Previous research from the global assignments, international job relocation and dual-career couples' literatures has found that spouse attitudes often influence the attitudes of expatriates. However, few research studies have been conducted to determine the factors that influence spouse attitudes toward both short- and long-term global relocation opportunities. The present study attempts to build understanding in this under-researched area of international human resource management. By understanding more about this important phenomenon, top decision-makers and international human resource professionals can better identify and select those candidates who have family situations that will predispose them to accept global assignments. Data from questionnaires completed by 427 global managers and 167 spouses were used to test hypotheses that examined the relationships between individual, family and organizational, factors and spouse criterion variables. An additional hypothesis was tested to measure spouse influence on manager global assignment willingness. The data in the study were analysed by conducting structural equation modelling. Theoretical, methodological and practical contributions from the present study are provided.
Creating an Educational Roadmap for Engineering Students via an Optimal and Iterative Yearly Regression Tree using Data Mining

Targeting high academic standards is required in engineering studies. Advisors usually play an important role in helping students keeping good records and transcripts along their educational path by helping them choose their courses and keeping track of their grades. However, performance in some courses in the curriculum embodies determining repercussions and might inadvertently jeopardize the overall students’ Grade Point Average (GPA) in an irreversible manner. The purpose of this paper is to draw an educational roadmap that helps advisors and students being aware of the turning points that decisively affect their overall cumulative GPA and act upon a current outcome. This roadmap is based on Classification and Regression Trees where nodes and branches denote the aforementioned courses and students’ performance, respectively, with the ultimate outcome being the overall student’s GPA upon graduation. The tree is constructed based on a relatively large number of records with 10-fold cross-validation and testing. Moreover, the tree is produced on a yearly basis with a twofold objective. The first is to secure a high level of precision by applying it over a short period of time and the second is to allow for injecting each-year computed GPA with the remaining courses as to reflect the actual situation with maximum vraisemblance. This iterative and recursive tree achieves a very close tracking of students’ performance and provide a powerful tool to rectify courses’ track and grades for each student individually while aiming at a predefined final GPA. Furthermore, the choice of the optimal tree was carefully examined in the light of the relatively elevated number of attributes. In this context, diverse models were created and performance and/or precision were computed in terms of different values of “pruning levels” and “splitting criteria”. The choice of the best tree to be adopted for advising is thoroughly explained. Besides, it is shown, in this context, that the structure of the tree remains highly versatile in the sense that it can be revisited at any point for further assessment, adjustment, and expansion. Finally, yet importantly, simulation results were carried out using Matlab CART and demonstrated high efficiency and reasonably precise results.
Targeted Disruption of the Estrogen Receptor-α Gene in Female Mice: Characterization of Ovarian Responses and Phenotype in the Adult.

Targeted disruption of the mouse estrogen receptor-α gene (estrogen receptor-α knockout; ERKO) results in a highly novel ovarian phenotype in the adult. The ERKO mouse model was used to characterize ERα-dependent processes in the ovary. Visualization of the ovaries of 10-, 20-, and 50-day-old wild-type (WT) and ERKO mice showed that the ERKO phenotype developed between 20 and 50 days of age. Developmental progression through the primordial, primary, and antral follicle stages appeared normal, but functional maturation of preovulatory follicles was arrested resulting in atresia or in anovulatory follicles, which in many cases formed large, hemorrhagic cysts. Corpora lutea were absent, which also indicates that the normal biochemical and mechanical processes that accomplish ovulation were compromised. Northern and ribonuclease protection analyses indicated that ERKO ovary FSH receptor (FSHR) messenger RNA (mRNA) expression was approximately 4-fold greater than in WT controls. Ovarian LH receptor (LHR) mRNA .
Self‐assessments in HRM: an example from an assessment centre

This study investigated the use of self‐assessments in predicting assessment centre outcome, looking at the difference between raw self‐assessments and self‐assessment accuracy scores. The subjects for the study were 60 engineers who attended a one‐day assessment centre in 1991‐1992 selecting trainers for an automotive manufacturer’s training programme. The measures used in the study were the assessor and candidate global exercise ratings, and it was found that self‐assessment accuracy was a better predictor of assessment centre outcome than the raw self‐assessment scores. It is suggested that if self‐assessments are to be used in assessment centres then they need to be thought of in conjunction with assessor ratings, and that self‐assessments may have a use in delivering feedback to candidates.
Modelling Housing and Consumers' Spending under Liquidity and Borrowing Constraints: Some Stylised Facts from UK Housing Market

In recent years there has been increasing interest in the role of the housing market. As housing is a major component of individuals’ wealth it is important to understand how house price dynamics may affect consumption. This work focuses on the financial accelerator approach through the ‘collateral’ channel of housing and aims at disentangling the effect of housing in the lifetime decisions of consumption of two groups of households. The first group comprises liquidity constrained households while the second group comprises households who face both liquidity and credit constraints. The model shows that when a subset of households is doubly constrained the resulting distortion towards housing consumption is larger than that found by other life-cycle models with only collateral constrained agents.
A Complexity Science Model of Social Innovation in Social Enterprise

Abstract A complexity science-based model for social innovation in social enterprises is presented. The three components of the model include: (1) representing the evolution of social innovation using nonlinear dynamical systems with accompanying parameters and attractors; (2) a cusp catastrophe model of bifurcation or the emergence of a new attractor; (3) the role of emergence in complex systems utilizing recombinatory operations. The model represents the emergence of social innovation as an evolving dynamical system governed by the interaction of two parameters. The first parameter is opportunity tension or the degree of coordination and organization on a collective level required to resolve social problems or take advantage of social opportunities. The second is informational differences having to do with the accessibility of information via social networks connecting key players in the social system under consideration. The informational differences parameter also refers to experiments in social novelty acting as seeds of the emergent social innovations. Since social innovation is understood as the emergence of a new attractor reflecting the social innovations, the new attractor is shown to replace an originary attractor representing inadequate ‘business as usual’ practices and social networks that have not been able to resolve the social problem or take advantage of the opportunity. At a critical threshold, the social system undergoes bifurcation as extant social components are recombined leading to the generation of novel social forms that can more sufficiently resolve the social problem or take advantage of the opportunity.
The global theme park industry

Purpose – The purpose of this paper is to analyze the dimensions and practices that have shaped the present global theme park industry. The reader is first introduced to the characteristics of the global theme park industry. Following a historical review of the evolution of theme parks, the paper reports on the scope of the global theme park industry, according to major geographical regions. The overview continues with an explanation of how themes are created and communicated to guests and finally, addresses the impact of theme parks on the economic sustainability of destinations.Design/methodology/approach – The paper provides an overview and historical examination of key concepts and phenomena. The paper is more descriptive than analytical.Findings – The paper concludes that continuous growth of the global theme park industry will be influenced by the quality and amount of marketing and advertising campaigns, development of new products and guest experiences, as well as external variables that the parks.
Wireless technology in the evolution of patient monitoring on general hospital wards

The evolution of patient monitoring on general hospital wards is discussed. Patients on general wards are monitored according to the severity of their conditions, which can be subjective at best. A report by the Commission for Healthcare Audit and Inspection in 2008 indicated dissatisfaction with patient monitoring. Commitment to providing quality health service by healthcare organizations encourages the implementation of other mechanisms for patient care. Remote patient monitoring (RPM), by supplementing the role of nurses, can improve efficiency and patient care on general wards. Developments in technology made it possible for wireless sensors to measure and transmit physiological data from patients to a control room for monitoring and recording. Two approaches in the application of wireless ZigBee sensor networks are discussed and their performances compared in a simulation environment. The role of RPM in early detection of deteriorating patients' conditions, reducing morbidity and mortality rates are also discussed.
Analysis on The Vat-Only Registration of Non-Resident Traders in Relation to Supply Chain Activities

Abstract . This paper analyses the possibility of implementing a VAT-non-PE (hereinafter referred as ’VAT-only’) registration under the prevailing Indonesian Tax Laws to accomodate changes in the global business models. The research methodology used is a literature research, particularly those detailing VAT practices in ASEAN countries in dealing nonresident entities to apply for a VAT-only registration under certain circumstances. In-depth interview with capable fiscal scholars and tax practitioners were also carried out aimed at providing suggestions on how VAT-only registration for nonresident traders could be implemented so as to enhance a favorable climate for supply chain activities in Indonesia. In addition, a secondary data collection is also conducted to support the suggestions of introducing a VAT-only registration in this jurisdiction in respect of nonresidents due to the following reasons: (i) it technically does not breach the prevailing tax law; and (ii) it may encourage more supply chain activities by nonresidents in Indonesia in order to further developing the national economy. Keywords : value added tax, tax administration, nonresident traders
Quality Indicators for Esophagogastroduodenoscopy

Esophagogastroduodenoscopy (EGD) is one of the most commonly performed endoscopic procedures. Properly performed, it provides valuable information in patients with upper gastrointestinal (GI) conditions. Additionally, therapeutic EGD forms the mainstay of treatment for upper GI bleeding and for dilation or stenting of benign and malignant strictures. In this article, the task force has identified a set of quality indicators that are particular to diagnostic EGD and to therapeutic maneuvers that may be carried out during this procedure. The levels of evidence supporting these quality indicators were graded according to Table 1.
Intangibles and intellectual capital: an introduction to a special issue

The authors believe that intangibles are the major drivers of company growth. In an economy where innovation, information and communication technologies, networks and alliances, as well as the quality of human resources and the way in which they are organized, intangibles will continue to be vital to companies, and the challenge of how to manage, measure and visualize them has to be addressed in theoretical and practical terms. As is well known, intangible assets have a value in use and in some cases also a value in exchange. Beyond their potential informativeness for external stakeholders, intellectual capital (IC) statements seem to have a fundamental function of self-analysis for the firm, forcing it to recognize both its implicit assets and the different links between the various types of capital. The relationship between IC statements and other forms of company reporting, such as social, ethical and environmental reports, should also be explored in depth, to avoid a proliferation of statements which increases the reporting burden on companies and decision-makers.
FUNCTIONAL ANALYSIS OF THREE CYP1A2 VARIANTS FOUND IN A JAPANESE POPULATION

Human cytochrome P450 1A2 (CYP1A2) catalyzes the metabolism of many important drugs and environmental chemicals. We previously reported three naturally occurring genetic polymorphisms (125C>G, Pro42Arg, CYP1A2*15; 1130G>A, Arg377Gln, *16; and 1367G>A, Arg456His, *8) found in a Japanese population. In this study, these variant enzymes were expressed in Chinese hamster V79 cells, and their mRNA and protein expression levels as well as catalytic activities were determined. All three variant enzymes showed reduced protein expression levels (66% for Pro42Arg and approximately 30% for Arg377Gln and Arg456His) compared with that of the wild type (WT) without any change in mRNA expression levels. Kinetic analysis for 7-ethoxyresorufin O-deethylation revealed that Vmax and Vmax/Km of all three variants were less than 3 and 1% of the WT, respectively, although the Km value was significantly increased only in the Arg377Gln variant (approximately a 9-fold increase). Markedly reduced activities of the three variants were also observed for phenacetin O-deethylation. In the reduced CO difference spectral analysis using recombinant proteins produced in the Sf21/baculovirus system, the peak at 450 nm seen in the WT protein was hardly observed in the three variants, suggesting marked reductions in their hemoprotein formation. These results suggest that Pro42, Arg377, and Arg456 are critical amino acids for the production of catalytically active CYP1A2 holoenzyme.
Failing family policy in post-communist Central Europe

Abstract This article examines the developments of family policies in four post-communist countries (the Czech Republic, Poland, Slovakia and Hungary). A general tendency has emerged of implementing familist, gendered policies that encourage women to leave the labor market to raise children. The interplay of the ideological, economic and institutional legacy of the communist past with new economic, social and political conditions coupled with shifts in values have greatly influenced these policies.
Utility of computed tomography and magnetic resonance imaging staging before completion lymphadenectomy in patients with sentinel lymph node-positive melanoma.

PURPOSE Although melanoma patients with regional nodal metastases are frequently imaged with computed tomography (CT) and magnetic resonance imaging (MRI) scans, the efficacy of routine radiologic staging in asymptomatic patients with microscopic nodal involvement has not been established. To determine the utility of this approach, we analyzed the incidence of synchronous distant metastases (SDM) detected by CT or MRI of the head, chest, and abdomen in a large group of patients with sentinel lymph node (SLN) -positive melanoma. PATIENTS AND METHODS Positive SLNs were identified in 314 (16.2%) of the 1,934 melanoma patients who underwent sentinel lymphadenectomy at our institution from 1996 to 2003. Within 3 months of sentinel lymphadenectomy, 270 (86.0%) of the 314 SLN-positive patients were radiologically staged. To determine which prognostic factors were associated with SDM, associations between final staging outcomes and clinicopathologic variables, including SLN tumor burden, were analyzed. RESULTS CT and/or MRI scans identified lesions that were suspicious for SDM in 23 (8.6%) of the 270 patients who underwent staging. In eight of these patients, further diagnostic studies determined that these abnormalities were benign. The remaining 15 suspicious lesions were percutaneously biopsied (10 negative and five positive), yielding a radiologically detectable SDM rate of 1.9%. Detection of SDM was associated with primary tumor thickness (P = .011), ulceration (P = .018), and SLN tumor burden (P = .018). CONCLUSION These data suggest that the vast majority of asymptomatic patients with a new diagnosis of microscopic SLN-positive melanoma do not harbor radiologically detectable SDM and can proceed to completion lymph node dissection without immediate CT or MRI staging.
A hybrid crowdsourcing incentive mechanism based on users' preference

Due to its nature, the success of a crowdsourcing application strongly relies on the volume of users’ participation.Thus, crowdsourcing applications need elements that can motivate users to participate, such as incentives or rewards.In this paper, the development of a hybrid incentive mechanism that incorporated users’ preferences is described.Literature review was first performed to identify the types of incentive implemented in existing crowdsourcing applications.This was followed by a survey through online questionnaire distribution to a total of 55 crowdsourcing users to determine their preference with regard to the identified incentive types.The hybrid incentive mechanism included most of the preferred incentive types indicated by the respondents.For the purpose of evaluation, two versions of crowdsourcing application prototype were developed, one of which was embedded with the hybrid incentive mechanism.Results obtained showed that participants who used the prototype with the incentive mechanism were more active in terms of number and contributions.Users’ retention was also greater in prototype with embedded hybrid incentive mechanism.