Miracle-dz/UniFAR-FTUs huggingface dataset:
Economic and Noneconomic Factors in Tax Compliance

This paper uses experimental methods to explore the major factors that affect tax compliance. Perhaps most importantly, the role of social norms in compliance is examined by comparing compliance experiments administered in different countries (Spain versus the United States), countries whose culture and history of compliance varies significantly. These comparisons show that both the level of compliance and the change in compliance in response to policy innovations differ across countries, thereby providing experimental evidence that social attitudes toward tax compliance exert a measurable and significant impact on individual behavior. Copyright 1995 by WWZ and Helbing & Lichtenhahn Verlag AG
Formation and Fate of Tyrosine

Tyrosine in an hepatocyte is transported from the plasma, synthesized from phenylalanine, or released during protein turnover. Effects of phenylalanine and tyrosine on the formation and fate (partitioning) of tyrosine from the different sources were examined in primary rat hepatocyte cultures. Rates of tyrosine degradation, transport, incorporation into and release from protein, and synthesis from phenylalanine were measured as well as the intracellular dilution of labeled tyrosine and phenylalanine incorporated into protein. We found tyrosine had little effect on phenylalanine hydroxylation over a wide range of conditions, that transported tyrosine and tyrosine from phenylalanine are in different metabolic pools, and that there appears to be channeling of newly synthesized tyrosine during degradation. In addition, under some conditions, intracellular partitioning of tyrosine is determined by tyrosine concentration. Specifically, if extracellular tyrosine is low and phenylalanine is at a normal plasma level, tyrosine use in protein synthesis takes precedence over tyrosine degradation or export. It is proposed that the mechanism controlling this is kinetic, based on relative rates of tyrosyl-tRNA formation and tyrosine degradation and export. A quantitative model of tyrosine and phenylalanine in-flow and out-flow in hepatocytes is given, incorporating tyrosine synthesis, degradation, plasma membrane transport, and tyrosine and phenylalanine use and release during protein turnover.
LPC-based speech dereverberation using Kalman-EM algorithm

An algorithm for multichannel speech dereverberation is proposed that simultaneously estimates the clean signal, the linear prediction (LP) parameters of speech, and the acoustic parameters of the room. The received signals are processed in short segments to reduce the algorithm latency, and several expectation-maximization (EM) iterations are carried out on each segment to improve the signal estimation. In the expectation step, the fixed-lag Kalman smoother (FLKS) is applied to extract the clean signal from the data utilizing the estimated parameters. In the maximization step, the LP and room pa-rameters are updated using the output of the FLKS. Experimental results show that multiple EM iterations and the application of the LP model improve the quality of the output signal.
Patient access to an electronic health record with secure messaging: impact on primary care utilization.

OBJECTIVE To determine whether patient access to secure patient-physician messaging affects annual adult primary care office visit and documented telephone contact rates. STUDY DESIGN Retrospective cohort and matched-control studies with pre-post analysis. METHODS The cohort study sample included 4686 adult members of Kaiser Permanente Northwest (KPNW) who had been registered KP HealthConnect Online users longer than 13 months and had used at least 1 feature. The matched-control study sample included 3201 randomly selected controls matched by age/sex, selected chronic conditions, and primary care physician to 3201 registered users. We calculated the difference in primary care office visit and documented telephone contact rates in the pre- and post-periods (defined, respectively, as 3-14 months before and 2-13 months after registration for KP HealthConnect Online). Paired t tests were used to assess significance. RESULTS Annual office visit rates decreased by 0.23 (-9.7%) visits per member in the cohort study. Annual office visit rates for users in the matched-control study decreased by 0.25 (-10.3%); the corresponding decrease for the controls was 0.08 (-3.7%). This 0.17 (-6.7%) reduction was significant (P < .003). Annual documented telephone contact rates for users in the matched-control design increased by 0.32 (16.2%) contacts per member; the corresponding rate for the control group was 0.52 (29.9%). This 0.20 (13.7%) difference was significant (P < .01). CONCLUSION Patient access to the secure messaging feature of KP HealthConnect Online was associated with decreased rates of primary care office visits and telephone contacts.
A Balanced Scorecard framework for R&D

Purpose – The purpose of this paper is to produce a general Balanced Scorecard (BSC) model that is designed and delimited for managing research and development (R&D) activities.Design/methodology/approach – A methodology based on the validity of content of an instrument of measurement, within the analytical framework of the validation of scales or constructs was employed.Findings – The BSC model for R&D developed in this study has been subject to testing with recognised experts in management and in R&D. It has enabled a proposal to be put forward in respect of those indicators that best define the factors related to organisational effectiveness in the achievement of the strategic objectives set by companies, and to inter‐relate them and group them under five broad perspectives of the BSC.Research limitations/implications – The BSC will be validated as a construct in future research.Practical implications – The result is the design of a scale of measurement that ranks the empirical indicators under the per.
Adverse effects of psychotropic medications in children: predictive factors.

OBJECTIVE Despite limited information related to efficacy in children, psychotropic medications are commonly prescribed as a first-line treatment for a range of psychiatric diagnoses in children in a variety of clinical settings. Usage has increased over the past three decades. Although psychotropic medications are often effective at treating psychiatric symptoms, the risk of adverse effects (AE) in children is unclear. The current research seeks to identify the mental health characteristics of those children at highest risk of experiencing potential AE from psychotropic medications. METHODS Psychotropic medication monitoring checklists were used to record possible AE for 99 pediatric clients in a tertiary mental health residential treatment centre for the duration of one to eight weeks. Client characteristics, including the number of diagnoses and behavioural variables, were explored for predictive value of potential AE observed. RESULTS Results showed that the total number of potential AE was positively predicted by the number of DSM-IV categories diagnosed, as well as behavioural symptoms of impulsiveness and uncooperativeness. CONCLUSIONS The findings of this study indicate that the number of potential AE from psychotropic medications may be predictable based on client characteristics. Predicting this likelihood during initial assessment can be useful in directing and monitoring treatment, as well as preventing serious events related to medication use.
The utility of the "Techno-Dynamics Model" for decisions in research and development investment: the case for Japanese industries

This paper focuses on the importance of R&D investment decision that often becomes one of the major concerns for the area of technology management. The study intends to construct a model relative to the decision support of the total amount of R&D investment, while it also attempts to analyze the distribution decision of research funds for different scientific activities. These objectives in mind, the paper tries to build a "Techno-Dynamics Model. " In validating the model, the paper has simulated the form in six different industrial fields of Japan. In the end, the "Techno-Dynamics Model" is probed to be extremely useful. It helps business administrators or R&D managers to make accurate and appropriate decisions of their investments for fundamental technologies.
Determinants of corporate foreign exchange risk hedging

Purpose - – The purpose of this study is to delineate the factors influencing the use of financial derivatives by non-financial firms in managing their exchange rate exposure. In total, 219 non-financial firms are surveyed in regard to their financial hedging decision. Design/methodology/approach - – This study is conducted via a survey and the questionnaires were sent to the treasurers and financial controller of the firms. Descriptive analysis is employed to assess the profiles of the respondents. Then, factor analysis is carried out to determine the factors influencing the use of financial derivatives in Malaysia. Findings - – The results indicate that the hedging decision of non-financial firms is influenced by their assertive level toward the market and regulators and also how flexible they are for derivative instruments. The intellectual capability that firms acquire to perform hedging strategies is also vital in influencing them to make hedging decision. Practical implications - – The insights of this survey would assist and prepare firms to hedge their exchange rate risk by employing financial derivatives. Knowing the influences of firms' adoption of currency derivatives would allow policy makers to formulate their policies in boosting the liquidity of Malaysian derivative market. Originality/value - – This study presents findings on the factors influencing the execution of financial hedging by non-financial firms in Malaysia. Survey data are used to seek for the feedback from the market players in order to provide empirical evidence on the corporate use of financial hedging.
Tariffs and the Distribution of Income: The Importance of Factor Specificity, Substitutability, and Intensity in the Short and Long Run

This paper analyzes the effects of changes in relative commodity prices on the distribution of income among factors of production in the context of two models of a simple, two-good economy. In the first model capital is treated as a specific factor in each industry, with labor mobile between industries. The assumption of specificity determines the direction of factor income changes, with magnitudes depending on substitutability between factors and on intensities of factor use within the two industries. In the second model, capital is viewed as a quasi-fixed factor. For the short run, this model is identical to the model first considered. For the long run, this model is identical to the Stolper-Samuelson model in which the direction and magnitude of factor income changes depend solely on relative factor intensities. The difference between the short-run and long-run determinants of changes in factor incomes gives rise to a conflict between factor owners' short-run and long-run interests.
Automating the generation of hardware accelerators from custom arithmetic functions

Field programmable gate arrays (FPGAs) have become the standard for fast prototyping and evaluation of custom IP cores. However, the creation of complex circuits is a time consuming and error prone task with repeating procedures such as testing and verification. And even though there are several EDA tools which generate intellectual property (IP) blocks for specific purposes, to the best of our knowledge, there are no online tools able to design IP blocks from custom arithmetic functions. In this paper, we introduce our proof of concept (POC) circuit generator which is able to produce custom and verified hardware accelerators, specified in HDL, to speed up arbitrary integer arithmetic functions.
Hepatitis B reactivation in patients receiving cytotoxic chemotherapy: Diagnosis and management

Nearly one third of the world's population have been infected with hepatitis B and the virus is endemic in many Asian countries. With increasing life expectancy and the expected global increase in cancer, chemotherapy induced reactivation of hepatitis B is likely to become an increasing problem. Patients with significant levels of hepatitis B virus (HBV) DNA in serum prior to chemotherapy and patients receiving intensive chemotherapy for hematological malignancies appear particularly at risk. Most patients who suffer reactivation of hepatitis B are positive for hepatitis B surface antigen (HBsAg) prior to chemotherapy and are therefore easily identifiable by routine screening. In addition, the very large population of patients who have been exposed to the virus and have apparently cleared the virus as assessed by serological testing (HBsAg negative/hepatitis B core antibody [HBcAb] positive) may also be at risk of reactivation. These patients should be monitored and in some cases receive prophylaxis during chemotherapy. Published experience with antiviral prophylaxis has largely been limited to the nucleoside analogue, lamivudine. The commencement of antiviral prophylaxis prior to chemotherapy and its continuation until restitution of normal host immunity is the cornerstone to effective prevention of hepatitis B reactivation. This review summarizes the important issues related to HBV reactivation and suggests an algorithm for managing these patients in the clinical setting.
Evaluation and implications of environmental charges on commercial flights

Environmental charges are one of the economic instruments for controlling externalities. Their application to commercial flights has become a preferred method of encouraging the sustainable development of the air transport industry. Two kinds of externalities, aircraft noise and engine emissions, both generating profound impacts on human beings and on the environment, are considered here. The hedonic price method is applied to calculate the social cost of aircraft noise during the landing and take-off stages of the flight. The marginal impact of each flight with specific aircraft/engine combinations is derived for the allocation of aggregate noise social costs. In contrast, the dose - response method is applied to estimate the social cost of each engine exhaust pollutant during different flight modes. The combination of aircraft noise and engine emissions social costs is then evaluated on the basis of several environmental charge mechanism scenarios, using Amsterdam Airport Schiphol as a case study. It is shown that the current noise or engine emissions related charges at airports are lower than the actual social costs of their respective externalities. The implications of charge mechanism scenarios are subsequently discussed and evaluated in terms of their impacts on airline costs, airfares and passenger demand.
Transient analysis in electrical circuits using Z-transformation

Paper deals with mathematical modelling of impulse waveforms and impulse switching functions used in electrical engineering. Using z-transformation the impulse switching functions can be obtained for any discrete time instant as impulse sequences of exciting functions. Applying such an impulse sequence to electrical circuit the response of state variables can be investigated using inverse z-transformation. Theoretical derived wave-forms are verified by LT-Spice circuit simulator and compared to those of simulation worked-out results.
Regulation of cAMP-dependent protein kinase subunit expression in CATH.a and SH-SY5Y cells.

Increasing evidence supports a role for adaptations in the cAMP pathway in mediating aspects of neural plasticity. These adaptations include altered levels of the catalytic (C) and regulatory (R) subunits of cAMP-dependent protein kinase (PKA) in specific neuronal cell types. In an effort to understand the mechanisms underlying this regulation of PKA, the effects of perturbing the cAMP pathway on PKA expression were examined in the locus ceruleus-like CATH.a cell line and the human neuroblastoma SH-SY5Y cell line. Exposure of CATH.a and SH-SY5Y cells to forskolin, a direct activator of adenylyl cyclase, resulted in a time-dependent decrease in levels of immunoreactivity of C and the two types of R (RI and RII). This decrease in PKA subunit immunoreactivity was not attenuated by pretreatment of the cells with the protein synthesis inhibitor cycloheximide. Moreover, exposure of the cell lines to forskolin had no effect on levels of mRNA for these PKA subunits over a wide time course. In contrast, treatment of cells with a cAMP antagonist (Rp-8-bromo-cAMPS) dramatically increased levels of PKA subunit immunoreactivity, particularly that of RI. No change in RI mRNA levels, however, was observed under these conditions. The PKA catalytic inhibitor H-89 did not attenuate the forskolin-induced down-regulation. The PKA subunit down-regulation was blocked, however, by treatment of the cells with Leu-Leu-Leu or lactacystin, inhibitors of proteasomes that are implicated in the regulated proteolysis of specific cellular proteins. Together, these findings demonstrate that regulation of PKA subunit expression by forskolin or a cAMP antagonist occurs primarily through post-transcriptional mechanisms and suggests the involvement of proteasome-mediated degradation in these phenomena.
An invitation to the dance of progress

We evaluate events singly as gain or loss from status quo. We value sure gain, flee sure loss, assume progress cumulative. But progress relies on opportunism, taking advantage of tools and circumstances emerging through experience. Patterns, practices are superseded. Sometimes we refine, sometimes we invent, sometimes we stop using them.
Deviations from Purchasing Power Parity: Any Role for the Harrod-Balassa-Samuelson Hypothesis?

The aim of this paper is to explain relative prices divergences among cities within the same currency area, such as Italy. According to our results, we find relative prices mean reverting, but at a very slow rate. The measure of persistence is high also in a well-established “monetary union” such as Italy, where some of the standard reasons behind deviations from the parity are minimised or negligible. In this work, we suggest two main explanations. First, arbitrage impediments due to transportation costs, account for part of this divergence. Second, the Harrod-Balassa-Samuelson effect is also found to be partially responsible for such persistence.
Intracellular neutralization of influenza virus by immunoglobulin A anti-hemagglutinin monoclonal antibodies

Traditionally, immunoglobulin A (IgA) was thought to neutralize virus by forming complexes with viral attachment proteins, blocking attachment of virions to host epithelial cells. Recently we have proposed an intracellular action for dimeric IgA, which is actively transported through epithelial cells by the polymeric immunoglobulin receptor (pIgR), in that it may be able to bind to newly synthesized viral proteins within the cell, preventing viral assembly. To this effect, we have previously demonstrated that IgA monoclonal antibodies against Sendai virus, a parainfluenza virus, colocalize with the viral hemagglutinin-neuraminidase protein within infected epithelial cells and reduce intracellular viral titers. Here we determine whether IgA can interact with influenza virus hemagglutinin (HA) protein within epithelial cells. Polarized monolayers of Madin-Darby canine kidney epithelial cells expressing the pIgR were infected on their apical surfaces with influenza virus A/Puerto Rico/8-Mount Sinai. Polymeric IgA anti-HA, but not IgG anti-HA, delivered to the basolateral surface colocalized with HA protein within the cell by immunofluorescence. Compared with those of controls, viral titers were reduced in the supernatants and cell lysates from monolayers treated with anti-HA IgA but not with anti-HA IgG. Furthermore, the addition of anti-IgA antibodies to supernatants did not interfere with the neutralizing activity of IgA placed in the basal chamber, indicating that IgA was acting within the cell and not in the extracellular medium to interrupt viral replication. Thus, these studies provide additional support for the concept that IgA can inhibit replication of microbial pathogens intracellularly.
Approche médico-sociale de la maladie d'Alzheimer en Seine-Maritime

De nombreuses familles sont confrontees a la maladie d’Alzheimer, par l’atteinte d’un parent, d’un conjoint ou d’un membre de la fratrie. En raison du vieillissement de la population, ce nombre va tendre a augmenter. La recherche avance quant a la comprehension des mecanismes de la maladie, avec la decouverte de nouvelles cibles therapeutiques, qui ne sont encore qu’en phase d’essai. Pour l’heure, seuls des traitements symptomatiques sont disponibles. Depuis 2008, le gouvernement et le departement de Seine-Maritime ont mis en place plusieurs mesures pour apporter des aides, financieres ou sociales, aux aidants. Le maintien a domicile du malade et les solutions de repit et d’accompagnement de l’aidant ont ete les priorites de ce plan. Le pharmacien est un professionnel de sante en lien direct avec le patient, le medecin traitant, les infirmieres et les aides a domicile. Il peut proposer des aides materielles pour le maintien a domicile du patient, mais il existe egalement d’autres aides pour le malade et ses aidants, dont le pharmacien n’a pas toujours connaissance. Pourtant, ces conseils sont importants et permettraient une meilleure prise en charge du patient souffrant de la maladie d’Alzheimer a l’officine.
Functional Interaction between Ku and the Werner Syndrome Protein in DNA End Processing*

Werner syndrome (WS) is an autosomal recessive disease characterized by premature aging. The gene responsible for the syndrome was recently cloned and shown to encode a protein with strong homology to DNA/RNA helicases. In addition, the Werner syndrome protein (WRN) possesses an exonuclease activity. Based on the homology to helicases it has been proposed that WRN functions in some aspects of DNA replication, recombination, or repair. However, there is currently no evidence of a role of WRN in any of these processes; therefore, its biological function remains unknown. Using a biochemical approach, we have identified two polypeptides that bind to the WRN protein. Peptide sequence analysis indicates that the two proteins are identical to Ku70 and Ku80, a heterodimer involved in double strand DNA break repair by non-homologous DNA end joining. Protein-protein interaction studies reveal that WRN binds directly to Ku80 and that this interaction is mediated by the amino terminus of WRN. In addition, we show that the binding of Ku alters the specificity of the WRN exonuclease. These results suggest a potential involvement of WRN in the repair of double strand DNA breaks.
Promoting Sport for All to Age-specific Target Groups: the Impact of Sport Infrastructure

Abstract Abstract Sport management should contribute to making sport accessible for people of all ages. Therefore, sport management research must analyse the impact of different managerial opportunities. A special focus lies on the effects of infrastructural conditions. In this paper, the impact of sport infrastructure on sport participation has been analysed using data from a population survey in the city of Stuttgart, which are related to infrastructural data. The results show that the availability of sport infrastructure, regardless of individual socio-economic conditions, influences patterns of sport activity significantly. However, the influence of certain types of sport infrastructure varies between age groups. For example, the availability of swimming pools is important during childhood and adolescence, whereas the availability of fitness centres, gymnasia and sports fields is of greater importance in young adulthood. These findings have significance for the ways in which sport managers can influence patterns of lifelong sports activity.