VictorJuiz/thesis huggingface dataset:
Elective Efficiency
Keywords: Taxation
Elective provisions

This thesis offers a new rationale that helps explain the phenomena of elective provisions in tax law. I analyze tax elections with reference to a particular election offered to individual taxpayers —the choice to itemize expenses or to take the standard deduction to determine taxable net income under section 63(e) of the Internal Revenue Code. I make three arguments concerning the section 63(e) election that are relevant to evaluating tax elections more generally. First, the ability to itemize deductions can be seen as having an efficiency rationale in addition to its more well-recognized horizontal equity rationale. For taxpayers with lower incomes, the election to itemize acts as a screen that reveals the taxpayer’s unobservable cost-type to the government and allows the income tax to be more optimally “tailored” in the direction of a first-best lump sum tax by lowering itemizers’ marginal tax rates. Second, I show that the elective standard deduction introduced in 1944 can be viewed as a mechanism that bolsters the separating function of the election by reducing the itemizing propensity of would-be tax avoiders and low-ability taxpayers on the boundary between itemizing and not itemizing, while saving government enforcement and taxpayer compliance costs. Third, I argue that one of the drawbacks of using elective provisions such as section 63(e) to optimally tailor the income tax—deliberation costs borne by lower-income taxpayers who are uncertain about whether they should make the election—can be mitigated by viewing elections as call options written by the government in favor of the taxpayer. By structuring the election within a real option framework, the taxpayer will have higher net utility with no loss in equity as compared to an election structured outside the real-option framework. The flexible election rules of section 63(e) comport with this utility-enhancing real option approach. Moreover, the real option analysis suggests that little-noticed details of tax elections more generally may have more important effects on their efficiency than previously recognized.
Certain Static and Dynamic Priority Policies in Queueing Systems
Keywords: Queueing Theory
Service Engineering

In this thesis, we first study delay systems with different classes of impatient customers. We analyze the M/GI/1+M queue serving two priority classes under the static non-preemptive priority discipline. We also study the multi-server priority queue considering two cases depending on the time-to-abandon distribution being exponentially distributed or deterministic. In all models, we obtain the Laplace transforms of the virtual waiting time for each class by exploiting the level-crossing method. This enables us to obtain the steady-state system performance measures. In the second part, we consider the steady-state waiting time distributions of a two class M/GI/1 queue operating under a dynamic priority discipline. We find an accurate approximation for the steady-state waiting time distribution of the low-priority customers which allows us to study how they are penalized as the priority parameter increases. We also obtain bounds for the variance of the waiting time of high-priority customers.
Double Fortification of Salt with Folic Acid and Iodine
Keywords: salt
fortification
folic acid
iodine

Salt iodization is widely available throughout the developing world. Incorporating other micronutrients into the existing salt iodization process could prevent multiple deficiencies. The thesis objective was to develop a stable formulation of salt dual fortified with folic acid and iodine, using a single solution that could be sprayed on. The micronutrients needed to be fully solubilized and stable in solution for at least one month. In the absence of an alkaline environment or antioxidant, iodine losses occur most likely due to the oxidation of folic acid by potassium iodate. Optimal salt formulations were prepared by spraying a pH 9 carbonate-bicarbonate buffer solution containing folic acid and iodine dissolved at 0.35% (w/v) each. Acceptable micronutrient retentions of > 90% were observed in refined salt after 6 months of storage at 45°C/60% relative humidity. Further investigations into increasing the concentration of iodine and folic acid in the spray solution are recommended.
Islamic Law and the State
Keywords: Islamic law
legal personality
sovereignty

The concepts of sovereignty and legal personality in Islamic Law and Western Law are fundamentally different. Under Islamic law sovereignty belongs to Allah and the ruler is the agent of the Ummah. His function is to implement, rather than make the law. Western law assigns sovereignty to the state. The state has complete monopoly over the law making process, giving validity to which under Islamic law was the domain of the doctrinal schools. Furthermore, the birth of the nation-state has changed the structure in which traditional Islamic law operated which has now been forcefully restricted in its scope. The concept of ‘asabiyya is different from the concept of nation. The former is a natural phenomenon while the latter has been imposed upon the Ummah. If certain changes are made to the way that the modern state operates, it can function as an administrative tool that serves the Ummah.
Loss of BRCA1 in Normal Human Mammary Epithelial Cells Induces a Novel Mechanism of Senescence
Keywords: senescence
breast cancer initiation
autophagy
ROS
BRCA1
Sestrin 2

Early events in BRCA1-associated tumorigenesis remain poorly understood. To understand the immediate consequences of BRCA1 loss of function, we modeled BRCA1 loss of function in vitro using normal primary human mammary epithelial cells (HMEC). We have found that in HMEC, loss of BRCA1 results in a novel type of senescence. Loss of BRCA1-induced senescence is not associated with DNA damage or p53 upregulation. We find that p53 protein levels are down regulated due to proteasome-mediated degradation. Although p53 levels are down regulated, we find that BRCA1 loss induced expression of a number of p53-dependent anti-oxidant genes. In particular we uncovered that SESN2, a p53 downstream target gene, inhibits loss of BRCA1 induced ROS and activates autophagy. In contrast to human fibroblasts, we found that loss of BRCA1 induced senescence is p53 independent, and can occur in the absence of ROS upregulation and autophagy induction.
Mild to Moderate Work-related Traumatic Brain Injury: A Pilot Study
Keywords: mild Traumatic Brain injury
Return to work
Work-related Traumatic Brain injury

Traumatic brain injury (TBI) is the leading cause of death and disability in the industrialized world. This pilot study investigated demographic, clinical and environmental factors associated with return to work (RTW) among workers who sustained a mild to moderate work-related TBI (WrTBI). Using a retrospective cohort design, participants were recruited through an outpatient clinic dedicated to evaluating injured workers after a WrTBI. A mailed survey and medical record abstraction tool were used for data collection. Of the 40 injured workers who participated in this study, 19 reported working at time of follow-up. Those who were unable to RTW scored significantly lower on measures of emotional well-being; there were no significant between-group differences in cognitive or physical impairments. Gradual RTW and workplace accommodations were reported as key factors facilitating RTW. Our findings provide information that addresses improved rehabilitation and management of WrTBI as well as better education and support for employers.
Comparing Memory and Executive Function Performance in Coronary Artery Disease Patients Dichotomized into Low and High Cortisol Groups over 1 year of Cardiac Rehabilitation
Keywords: hair cortisol
memory
executive function
cognition
coronary artery disease
rehabilitation

Cognitive impairment in coronary artery disease (CAD) patients can predict poorer quality of life, dementia, and increased mortality. This study aimed to determine the association between long-term cortisol elevations and cognitive function in CAD patients. Participants were recruited at the beginning of a 1 year cardiac rehabilitation program and followed forward. Composite Z-scores were computed from tests measuring memory and executive function at baseline and 1 year. Cortisol deposition (3 months) was measured from a 20 mg, 3 cm hair sample. Analyses of covariance showed less improvement in memory function (F1,50=4.721, p=0.035) but not executive function (F1,49=0.318, p=0.575) in patients dichotomized into a high cortisol group based on a previously established reference range. Prolonged cortisol elevation may be associated with cognitive changes in subjects with CAD.
Determining Optimal Fibre-optic Network Architecture using Bandwidth Forecast, Competitve Market, and Infrastructure-efficienct Models used to Study Last Mile Economics
Keywords: FTTx
Fibre Optic
Last Mile
Bandwidth

The study focuses on building a financial model for a telecommunications carrier to guide it towards profitable network investments. The model shows optimal access-network topography by comparing two broadband delivery techniques over fibre technology. The study is a scenario exploration of how a large telecommunication company deploying fibre will see its investment pay off in a Canadian residential market where cable operators are using competing technology serving the same bandwidth hungry consumers. The comparison is made at the last mile by studying how household densities, bandwidth demand, competition, geographic and deployment considerations affect the economics of fibre technology investment. Case comparisons are made using custom models that extend market forecasts to estimate future bandwidth demand. Market uptake is forecasted using sigmoid curves in an environment where competing and older technologies exist. Sensitivity analyses are performed on each fibre technology to assess venture profitability under different scenarios.
Exploring Virtualization Techniques for Branch Outcome Prediction
Keywords: branch prediction
virtualization
computer architecture

Modern processors use branch prediction to predict branch outcomes, in order to fetch ahead in the instruction stream, increasing concurrency and performance. Larger predictor tables can improve prediction accuracy, but come at the cost of larger area and longer access delay. This work introduces a new branch predictor design that increases the perceived predictor capacity without increasing its delay, by using a large virtual second-level table allocated in the second-level caches. Virtualization is applied to a state-of-the-art multi- table branch predictor. We evaluate the design using instruction count as proxy for timing on a set of commercial workloads. For a predictor whose size is determined by access delay constraints rather than area, accuracy can be improved by 8.7%. Alternatively, the design can be used to achieve the same accuracy as a non-virtualized design while using 25% less dedicated storage.
Familial Inheritance in Congenital Heart Disease: A Focus on Tetralogy of Fallot
Keywords: tetralogy of fallot
inheritance
genetics
22q11 deletion syndrome
congenital heart disease
cyanotic heart disease

Tetralogy of Fallot (TOF) is the most common cyanotic congenital heart disease (CHD). The understanding of the genetics and inheritance of TOF is limited. Although about 15% of cases are associated with a 22q11.2 deletion, the majority have no known aetiology. Even in 22q11.2 Deletion Syndrome (22q11DS), factors that increase the likelihood of CHD expression are poorly understood. We aimed to determine the prevalence and phenotypes of CHD in relatives of adults with TOF. We also investigated the prevalence of CHD in relatives without a 22q11.2 deletion of individuals with 22q11DS. Offspring of patients with TOF had the greatest prevalence of CHD. Diverse cardiac phenotypes, including left heart obstructive lesions, were found in families. We also found that unaffected relatives of individuals with 22q11DS had a greater prevalence of complex CHD over population expectations, suggesting that modifier genetic factors may be involved in expression of CHD in 22q11DS.
A Comparison of Folic Acid Pharmacokinetics in Obese and Non-obese Women of Childbearing Age
Keywords: folic acid
obesity
pharmacokinetics
neural tube defects

Obesity in pregnancy has been associated with an elevated risk for neural tube defects, though it is unknown if this is linked to a lower folate status in obese women. Studies have identified a reduced folate status among obese women even after controlling for folate intake. Thus, it is possible that folic acid pharmacokinetics are altered in the obese body. In this study, we compared the pharmacokinetics of folic acid in obese and non-obese women of childbearing age, following administration of a weight-adjusted dose. Area under the concentration-time curve was found to be significantly higher in the obese group, with the dose per kilogram lean body weight most strongly predicting systemic exposure. Estimation of the daily dose required to achieve protective blood concentrations did not identify a need to change supplementation recommendations for obese women. Accordingly, current guidelines appear to suggest adequate doses for obese women of childbearing age.
Uncoupling of Endothelial Nitric Oxide Synthase after Subarachnoid Hemorrhage
Keywords: eNOS
Subarachnoid hemorrhage
Oxidative stress
Stroke
Nitric oxide

Subarachnoid hemorrhage (SAH) comprises 7% of all stroke cases, and is associated with a disproportionately high morbidity and mortality with few therapeutic options available. The goal of this project was to understand the mechanism of neurological deterioration after experimental SAH, with a focus on cerebral vasospasm and brain injury after SAH. We tested the hypothesis that endothelial nitric oxide synthase (eNOS) is upregulated and uncoupled after SA, resulting in exacerbated neurological injury in a mouse model of SAH. The project entailed the investigation of eNOS-dimer uncoupling, its association with oxidative and nitrosative stress in the brain parenchyma and finally its association with secondary complications after SAH. In our studies we demonstrated the crucial role eNOS plays in anti-microthromboembolism, anti-apoptosis and maintenance of physiological superoxide (O2-)/NO balance. This study suggests that SAH up-regulates and disrupts eNOS, producing peroxynitrite (OONO-) and other radicals that further exacerbate the oxidative insult and neurological injury.
Androgen Receptor Expression in Satellite Cells in the Levator Ani of the Rat
Keywords: Sexual differentiation
Spinal nucleus of bulbocavernosus
Satellite Cells
Androgen receptors
Levator Ani
Co-localization

The sexual differentiation of the spinal nucleus of bulbocavernosus (SNB) and the bulbocavernosus (BC) and levator ani (LA) muscles that the SNB innervates, are masculinized by androgens acting on the BC/LA. The site of androgen receptors (AR) responsible for the masculinization of the neuromuscular system is not known. A potential site of action is satellite cells: proliferation of these cells is androgen-dependent and satellite cells seem to contribute to the size of the LA. Fluorescent immunohistochemistry and confocal microscopy were used to co-localize satellite cells and AR within the LA of postnatal day one and three male and female rats. Results indicate that satellite cells express AR and reveal a difference in proportion of satellite cells expressing AR between the LA and control muscle. Interpretations of these findings, including whether the relatively small proportion of AR accounted for by satellite cells is enough to masculinize the SNB system, are discussed.
Brain-music Duet: MEG Signal Complexity and Auditory Perception in Musicians and Nonmusicians
Keywords: brain
music

Music training has been suggested to lead to an enhancement in the neural activity associated with music processing. It has been proposed that brain signal complexity is a reflection of the functional capacity of that neural system. The present study tested the hypothesis that musicians have a larger repertoire of brain activity associated with musical perception then nonmusicians. We used multiscale entropy to capture the complexity of the MEG signal while musicians and nonmusicians listened to different melodies. We observed that initial melody presentation elicited higher complexity in musicians compared to nonmusicians. Brain signal complexity decreased in both groups as a function of stimulus repetition. We propose that the neural networks that underlie auditory processing have a more diverse range of functioning in musicians, as compared to nonmusicians. Repetition reduces the amount of information processing and corresponding brain signal complexity.
Modeling Satellite District Heating and Cooling Networks
Keywords: district energy
distributed generation
HVAC
energy modeling
CHP
operations optimization
building science
heating
cooling
thermal energy
hydraulic networks
environment
economic
satellite DHC

Satellite District Heating and Cooling (DHC) systems offer an alternative structure to conventional, centralized DHC networks. Both use a piping network carrying steam or water to connect disparate building heating and cooling loads together, providing a platform for improving energy efficiency, reducing emissions, and incorporating alternative means of energy generation. However, satellite DHC networks incorporate thermal production units that are distributed amongst the buildings nodes, which offers greater operational flexibility and reduced capital cost savings for applications using existing building stock. This study was focused on the development of the methodology behind a comprehensive energy model that can assess the practical and financial viability of satellite DHC network scenarios. A detailed scenario application of the model demonstrated significant energy savings and investment potential. Additionally, environmental assessment methods and alternative generation technology were explored in supplementary studies of Deep Lake Water Cooling (DLWC) and building-scale Combined Heat and Power (CHP).
The Effect of Palate Morphology on Consonant Articulation in Healthy Speakers
Keywords: Articulatory Variability
Consonants
Speech Motor Control
Palate Morphology

This study investigated the effect of palate morphology and anthropometric measures of the head and face on lingual consonant target (positional) variability of twenty one adult speakers (eleven male, ten female). An electromagnetic tracking system (WAVE, NDI, Canada) was used to collect tongue movements while each speaker produced a series of VCV syllables containing a combination of consonants /t, d, s, z, ʃ, tʃ, k, g, j/ and three corner vowel /i, ɑ, u/. Distributions of x, y, and z coordinates representing maximum tongue elevation during the consonants were used to represent target variability across contexts. Palate and anthropometric measures were obtained for each participant. A correlational analysis showed that target variability of the consonants produced in the front of the mouth (e.g. alveolar and palatal) was explained, to a degree, by palate morphology. The variability of velar consonants was not explained by the structural measures.
Dental Anxiety in Future and Current Orthodontic Patients
Keywords: Dental anxiety
Orthodontics

Dental anxiety is not typically associated with orthodontic treatment because of the lack of evoking stimuli (i.e., drills, needles). Its prevalence in orthodontic patients is unknown but reported anecdotally. This study aimed to assess the prevalence of and factors contributing to dental anxiety in future and current orthodontic patients. University dental clinics and private orthodontic office patients completed a questionnaire including the Modified Dental Anxiety Scale (MDAS), MDAS-Ortho (both scored 1-not anxious to 5-extremely anxious; sum score >15=dentally anxious), and list of concerns about orthodontic treatment. 675 patients participated (60.4% private practice; 64.3% female; 24.9% new patients; 85.5% aged 12-20 years). University clinic patients reported significantly higher MDAS and MDASO scores (p<0.05). 22.8% were dentally anxious and 18.7% anxious about orthodontic treatment, with concerns related to their relationship with the orthodontist, perceptions of orthodontic treatment and treatment factors. Results confirm dental anxiety in orthodontic patients and factors contributing to that anxiety.
Generation and Characterization of Neural Stem Cells Derived from Embryonic Stem Cells using the Default Mechanism
Keywords: Neural Stem Cells
Oligodendrocytes
Myelin
Differentiation

In embryonic stem cells (ESCs) neural differentiation is elicited in the absence of extrinsic signaling in minimal conditions. This ‘default mechanism’ in ESCs produces neural stem cells termed primitive neural stem cells, which can subsequently yield FGF2-dependent definitive neural stem cells (dNSCs). We hypothesized that dNSCs have properties similar to neural stem/progenitor cells derived from the adult brain (aNPCs). The neural differentiation profile of the cell-types was characterized in vitro and in vivo following transplantation into the Shiverer mouse. The dNSCs produced a differentiation profile similar to that of aNPCs and both cell-types produced oligodendrocytes. This is the first demonstration of the in vivo differentiation of neural stem cells, derived from ESCs through the default mechanism, into the oligodendrocyte lineage. We conclude that dNSCs are a similar cell population to aNPCs. The default mechanism is a promising approach to generate neural stem cells and their progeny from pluripotent cell populations.
A 2Gbps Optical Receiver with Integrated Photodiode in 90nm CMOS
Keywords: CMOS
optical receiver
photodiode
integrated
transimpedance amplifier
SML

The objective of this work was to integrate an optical receiver in a modern standard technology in a form amenable to multiple lanes. To accomplish this goal, a photodiode was integrated with the receiver in a standard 90nm CMOS process and the nominal process voltage of 1.2V was not exceeded. Two optical lanes were integrated on chip with a pitch compatible with existing industry photodiode arrays. This work uses a non-SML photodiode to increase optical responsivity to 0.141A/W, almost 3 times higher than values typically reported for SML photodiodes. This receiver is the first integrated optical receiver reported in a standard CMOS technology with a feature size smaller than 0.13μm, which is necessary for the eventual integration of optical receivers with modern digital processing blocks on a single die. The traditional analog equalizer used in most integrated optical receivers is replaced with a high-pass filter and hysteresis latch for equalization. The receiver occupies a core area of 0.197mm2 and has an optical sensitivity of -3.7dBm at a 2Gbps data rate, while consuming 46.3mW.