bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of Five Different Tax Policy Changes on Household Giving in the United States
Authors: Rooney Patrick , Zarins Sasha , Bergdoll Jon , Osili Una 
Published: January 2021

Abstract
About $450 billion were donated to U.S. nonprofits in 2019 according to the most recently available data (Giving USA Foundation 2020). However, despite the increases in charitable dollars, the share of households that donate has been declining: in 2000, 67 percent of American households donated to nonprofits, but in 2016, only 53 percent of American households donated (Indiana University Lilly Family School of Philanthropy 2019). This trend in decreasing share of U.S. households that donate to charitable causes pre-dates the passage of the 2017 Tax Cuts and Jobs Act (TCJA), but could be accelerated by the recent policy changes. TCJA significantly changed federal tax policy and these changes are expected to affect charitable giving (Brill and Choe 2018; Ricco 2018; Rooney et al. 2017). Nonprofit leaders, as well as policymakers, have been exploring additional policy proposals to offset the potential negative impact on charitable giving. This paper investigates the estimated effects of potential policy proposals on charitable giving, donor incidence rates, and Treasury revenue. This study used the Penn Wharton Budget Model (Penn 2019a, 2019b) to run microsimulations of the effects of five tax policy proposals on charitable giving dollars, the number of households that donate, and the forgone Treasury revenue. The five proposals included: a non-itemizer charitable deduction; a non-itemizer charitable deduction with a cap; a non-itemizer charitable deduction with a floor; an enhanced non-itemizer charitable deduction, which provides a higher value deduction for low- and middle-income households; and a non-itemizer non-refundable 25 percent charitable giving tax credit. Of the five policy options analyzed, providing a non-refundable 25% charitable giving tax credit to non-itemizers has the largest positive impact, increasing both the amount of charitable giving dollars ($37 billion in 2018 dollars) and the number of donor households (10.6 million) of the five policy options analyzed. However, it is also the most “expensive” proposal (measured in terms of forgone Treasury revenue) for United States (U.S.) Treasury revenue (−$33.0 billion). Four of the five policy proposals bring in more charitable dollars than are lost in Treasury revenue. Four of the five policy proposals bring in more charitable dollars than were projected to have been lost as a result of TCJA. All five proposals bring in more donor households that were expected to be lost as a result of TCJA. This paper is based on a published report written and researched by [school] in partnership with the Wharton School of Business at the University of Pennsylvania and commissioned by Independent Sector. The report, “Charitable Giving and Tax Incentives Estimating changes in charitable dollars and number of donors resulting from five policy proposals,” can be found at this link: http://hdl.handle.net/1805/19515.
Retrospective study of suspected canine poisoning cases at the Veterinary Teaching Hospital, Federal University of Agriculture, Abeokuta, Nigeria (2009-2019)
Authors: Adekoya O.A. , Adenubi O.T. , Adebayo O.O. , Adebowale O.O. , Oyewusi J.A. , Olukunle J.O. 
Published: January 2021

AbstractCases of canine poisoning pose a great challenge to pet owners and veterinarians due to incomplete patient history, late/delayed presentation of pets and the large array of poisonous agents. A ten-year retrospective study on canine poisoning cases presented to the Veterinary Teaching Hospital, Abeokuta, Nigeria was conducted. Descriptive statistics were used to characterize animal signalment, mode, month and year of exposure, severity, treatment and outcome. Associations between explanatory demographic characteristics of patients (age, sex and breed) with poison type and route of exposure were determined using a binary logistic regression model. Fifty-two case records with poisoning history and complete data were reviewed. The study population consisted of twenty males and thirty-two females between two months and five years of age. Poisonous agents that were identified included insecticides/acaricides (83%), cleaning products (2%), rodenticides (4%) and snake venom (6%). Poisoning occurred more in Alsatians, especially during the rainy season. No association between the dog demographics with type of poisoning and route of exposure was observed (p>0.05). There were 4 fatalities and 48 recoveries. This study highlights the heterogeneity of poisonous agents, associated clinical signs, treatment and outcome, and the challenges involved in poison control. Standardized approaches for the collection, assessment, integration of poisoning data and risk management is needed.
Methodology of Research on Transparent Wood in Architectural Constructions
Authors: Karľa Viktor 
Published: January 2021

Abstract
The article describes methodology of research on transparent wood in architectural constructions which is to be held at Faculty of Civil Engineering at Technical University in Košice. The goal is to set multiple stages of research to be able to obtain samples of transparent wood of different species and to evaluate them and subsequently to design constructions suitable for the properties of the obtained material. The aim is to be for the constructions of façade systems and beams of composite cross-section, possibly with the focus on “I” section beams made of transparent wood, but different approaches will also be considered. First, the designs will be evaluated and adjusted using suitable software and after, they will be built and experimentally tested. As the technology at the university will not allow the production of full scale models, some models in scale shall be produced and evaluated in Košice during the upcoming months.
Modeling and simulation of capillary ridges on the free surface dynamics of third-grade fluid
Authors: Jose T. Sherin , Patra Kiran Kumar , Panda Satyananda 
Published: January 2021

Abstract
Most of the viscoelastic fluids have deformation while flowing over a heated plate. A typical feature of a thin viscous or viscoelastic fluid is the formation of the capillary ridges over locally heated plates. The creation of such ridges in the thin-film surface can affect the smoothness of the coating. This work particularly concerned the flow of non-Newtonian third-grade fluid over an inclined heated plate and the formation of ridges. The conservation laws associated with free surface and wall boundary conditions model the two-dimensional fluid flow. The long wave approximation of the model results in an equation of evolution to explain the structure of free surfaces. The resulting equation is discretized implicitly using the finite volume method. The obtained results are discussed for different flow parameters that affect capillary ridge emergence on the free surface. Variation in the height of capillary ridges of third-grade fluid is compared with the second-grade fluid and Newtonian fluid flow. We observe, the ridge size gets smaller for the third-grade fluid compared to the Newtonian and the second-grade fluid. Our analysis investigates how the third-grade viscoelastic parameters affect the dynamics of the free surface and the size of the capillary ridge concerning temperature changes and other phenomena of interest.
Comparison and Harmonization of the Locked-Wheel Skid Tester and the Sideway-Force Coefficient Routine Investigation Machine
Authors: McCarthy Ross , Flintsch Gerardo , de León Izeppi Edgar 
Published: January 2021

Abstract
Skid resistance is a characteristic of a pavement surface that is critical to pavement safety. Skid resistance can be measured with different types of equipment, but because of the differences in the system configurations and the testing methods (fixed slip, locked-wheel, sideway-force, and variable-slip), the measured friction characteristics are not the same. To compare the measurements, analysts have attempted to harmonize measurements to a common scale by integrating the effects of macrotexture and slip-speed on skid resistance. Examples of these efforts include the Penn State model, the Rado Model, the Permanent International Association of Road Congresses International Friction Index (IFI), and the Rolling Resistance, Skid Resistance, and Noise Emission (ROSANNE) Skid Resistance Index (SRI). In the United States, skid resistance is traditionally measured with a locked-wheel skid trailer (LWST), but there has been increasing interest in the use of continuous friction measurement equipment. This paper compares friction measured using a LWST ribbed tire and smooth tire with measurements collected with a Sideway-Force Routine Investigation Machine (SCRIM). The first objective is to evaluate the influence of macrotexture on the friction measured with both devices. The second objective is to compare the friction measurements using orthogonal regression (OR) and derive equations for interconversion between both devices. The findings in this paper establish that the LWST ribbed tire and the SCRIM shared similar sensitivity to changes in microtexture, whereas smooth tire was more sensitive to changes in microtexture. The direction of the OR of both devices produced a greater correlation for the SCRIM and ribbed tire than did the smooth tire. The correlation was increased when the measurements with the SCRIM and smooth tire were converted to 60 km/h using the IFI FR60 conversion. The higher correlation using FR60 conversion provides further support for the dependence of smooth tire friction on macrotexture measurements.
Motor Interference, But Not Sensory Interference, Increases Midfrontal Theta Activity and Brain Synchronization during Reactive Control
Authors: Kaiser Jakob , Schütz-Bosbach Simone 
Published: January 2021

Cognitive control helps us to overcome task interference in challenging situations. Resolving conflicts because of interfering influences is believed to rely on midfrontal theta oscillations. However, different sources of interference necessitate different types of control. Attentional control is needed to suppress salient distractors. Motor control is needed to suppress goal-incompatible action impulses. While previous studies mostly studied the additive effects of attentional and motor conflicts, we independently manipulated the need for attentional control (via visual distractors) and motor control (via unexpected response deviations) in an EEG study with male and female humans. We sought to find out whether these different types of control rely on the same midfrontal oscillatory mechanisms. Motor conflicts, but not attentional conflicts, elicited increases in midfrontal theta power during conflict resolution. Independent of the type of conflict, theta power was predictive of motor slowing. Connectivity analysis via phase-based synchronization indicated a widespread increase interbrain connectivity for motor conflicts, but a midfrontal-to-posterior decrease in connectivity for attentional conflicts. For each condition, we found stronger midfrontal connectivity with the parietal region contralateral to, rather than ipsilateral to, the acting hand. Parietal lateralization in connectivity was strongest for motor conflicts. Previous studies suggested that midfrontal theta oscillations might represent a general control mechanism, which aids conflict resolution independent of the conflict domain. In contrast, our results show that oscillatory theta dynamics during reactive control mostly reflect motor-related adjustments.SIGNIFICANCE STATEMENTHumans need to exercise self-control over both their attention (to avoid distraction) and their motor activity (to suppress inappropriate action impulses). Midfrontal theta oscillations have been assumed to indicate a general control mechanism, which help to exert top-down control during both motor and sensory interference. We are using a novel approach for the independent manipulation of attentional and motor control to show that increases in midfrontal theta power and brainwide connectivity are linked to the top-down adjustments of motor responses, not sensory interference. These findings clarify the function of midfrontal theta dynamics as a key aspect of neural top-down control and help to dissociate domain-general from motor-specific aspects of self-control.
Social Performance of Rural Bank: Impact of Commercialization Factors
Authors: Puteri Hesi Eka 
Published: January 2021

Although social performance is an important target in islamic rural bank, this performance is constrained by various factors of commercialization. This study examined the impact of commercialization factors covering profitability, regulation, and competition on the social performance of rural bank. This research was quantitative that based on a survey on fifty units of rural banks in West Sumatera province of Indonesia from 2016 to 2018. The secondary data collected from the publication of financial services authority and other financial documents at rural banks then analyzed with panel data regression. The findings of this research showed that profitability and competition influenced the social performance, meanwhile regulation could not predict the achievement of social performance.Â This finding reinforced the previous studies which identified the impact of some commercialization indicators towards the achievement of social performance but there was no regulationâ€™s impact on social performance.Â The impact of regulation which was originally expected to be able to strengthen the social responsibility mission of rural banks evidently did not stimulate the increase of social performance.
Place of Worship as Capital Space: The Relationship between Masjid Raya Bandung and Shopping Centers
Authors: Zaidan Yuris Fahman , Priyatna Aquarini , Mulyadi R. M. 
Published: January 2021

The mosque is generally known as a place of worship for Muslims. Besides being seen as a physical and spiritual space, a mosque is also a cultural space. The culture is manifested through the everyday life of people who are connected to the mosque. The economy is part of the everyday life that will connect the mosque with other economic sectors such as shopping centers. This research will show the relationship between the mosque and shopping centers that contribute to the development or production of capital space in the city. Masjid Raya Bandung (MRB) is the focus of research to uncover the formation of capital space and its relationship with shopping centers around the MRB. The method used is observation and in-depth interviews with people visiting the mosque and shopping centers. The theory used to look at this case is the production of space from Henri Lefebvre. The results showed that the mosque was not only seen as a place of worship, but also a capital space. The formation of this capital space can be seen from the relation of MRB with the shopping places around it and the relations of the activities of visitors who presuppose these two spaces: the mosque and the shopping centers. That way, the mosque is used as a means of perpetuating the economic process or consumerism in the surrounding spaces, including in shopping centers.
Proper Names in Old English Verse
Authors: Bright James W. 
Published: January 2021

It is true that the poets often allow proper names to disturb the rhythmic character of verse; but there are limits beyond which few versifiers will be found to push any special license that they may be disposed to exercise in the use of names. The famous Shakespearean crux in the line,“Lucius, Lucullus, and Sempronius Vllorxa,”[Timon, III, iv, 112.]
IX.—The “Corones Two” of The Second Nun's Tale
Authors: Lowes John Livingston 
Published: January 2021

In the legend of St. Cecilia, not only as the Second Nun tells it, but also as it appears in the Legenda aurea and in Simeon Metaphrastes, an angel gives to Cecilia and Valerian (as everybody knows) two crowns:Valerian goth hoom, and fint CecilieWith-inne his chambre with an angel stonde;This angel hadde of roses and of lilieCorones two, the which he bar in honde;And first to Cecile, as I understonde,He yaf that oon, and after gan he takeThat other to Valerian, hir make.'With body clene and with unwemmed thoghtKepeth ay wel thise corones' quod he;'Fro Paradys to yow have I hem broght,Ne never-mo ne shal they roten be,Ne lese her sote savour, trusteth me;Ne never wight shal seen hem with his yë,But he be chaast and hate vileinyë.
Modern Thought in Meredith's Poems
Authors: Cunliffe J. W. 
Published: January 2021

“Victorian” is now commonly used as a depreciatory-epithet, and yet we shall search the history of the last thousand years in vain for a period of more important social, political, and industrial changes than those carried on in the Victorian Era. The changes in the spiritual sphere were no less significant. Professor Henry Sidgwick, a singularly acute and subtle observer, writing to Tennyson's son for the Biography published in 1897, said of the sixties:—During these years we were absorbed in struggling for freedom of thought in the trammels of a historical religion : and perhaps what we sympathize with most in “In Memoriam'' at this time, apart from the personal feeling, was the defence of “honest doubt,” the reconciliation of knowledge and faith in the introductory poem, and the hopeful trumpet-ring of the lines on the New Year—Ring out the thousand wars of old,Ring in the thousand years of peace,and generally the forward movement of the thought.
VI.—Phillippe De Mézières' Dramatic Office For The Presentation of The Virgin
Authors: Young Karl 
Published: January 2021

The present study originated in a suggestion of Monsieur Marius Sepet, of Paris. In his famous monograph, Les Prophètes du Christ, in describing the so-called Festum Asinorum of Rouen, M. Sepet contributes the following note:Telle est aussi la voie que suit le cortège dans l'Office de la Présentation, par Philippe de Maizières. Cet office est un document des plus précieux pour l'histoire de la mise en scène. Notre confrêre et ami M. Anatole Lefoullon se propose de la publier d'après le mss. Celestins 15, B. I.
“The Mild, Intellectual Light”: Idea and Theme in Howards End
Authors: McDowell Frederick P. W. 
Published: January 2021

Although most critics agree that Howards End (1910) is a less perfect novel than A Passage to India (1924), it is, in its own right, spontaneous and vigorous and more confidently authoritative. Even adverse criticism of Howards End has tended to recognize it as “the most ambitious as well as the most explicit of the novels.” Possibly because Forster had not brooded excessively over his materials and because the Great War had not yet accentuated his latent pessimism, Howards End has the force deriving from a poised and fundamentally positive view of life.If Howards End lacks the fully mature artistry of A Passage to India, it is largely free from the negative effects upon Forster's art of his later skepticism—a disturbing austerity verging upon spiritual fatigue, and an almost excessive distancing of the writer from his characters verging upon indifference to them. In Howards End the Schlegel sisters are involved in emotionally more central situations than are Fielding, Aziz, and Adela Quested, and they are themselves warmer, more impulsive, and more genial. In some ways their perplexities and valuations of experience—reflecting their life in the now spiritually removed period of prosperous Edwardian England—are indeed remote. Yet Helen and Margaret Schlegel, through their sensitivity, conscientiousness, and moral complexity, achieve at times a depth and spaciousness transcending the somewhat limited universe prescribed for their activity and warrant a continued concern with the novel. Forster has also conceived their friends, acquaintances, relatives, and antagonists, for the most part, with vigor, with understanding, and with sympathy.
Evaluation of effectiveness of Ponseti's method in the clubfoot management under 1-year children: a prospective study
Authors: Girotra Prateek , Kumar K. Prashanth , Jacob Rejo Varghese 
Published: January 2021

<p class="abstract"><strong>Background:</strong> Congenital talipes equino Varus is common congenital orthopedic foot deformity in children characterized by hindfootequinus, hind foot varus, midfoot cavus, and forefoot adduction deformities. There is a necessity to analyze the number of casts employed in the treatment, compliance of bracing, relapse pattern and percentages of surgical referral under 1 year of age for clear understanding and better practice to achieve successful outcomes. This study aimed to judge the effectiveness of Ponseti in the treatment of clubfoot under 1-year old children. </p><p class="abstract"><strong>Methods:</strong> The patients were selected in the OPD and evaluated for virgin idiopathic clubfoot under 1-year age. Serial casting done weekly by Ponseti method after assessing Pirani and Demeglio score before every cast.</p><p class="abstract"><strong>Results:</strong> In our study all 29 clubfeet that were treated by Ponseti method showed complete correction. Minimum cast being 5 and maximum being 10 casts. Corrected feet were supple, plantigrade and painless of which 1 foot had relapse&lt;3weeks due to ill-fitting shoes. Which was subsequently corrected with repeat tenotomy and cast application.</p><p class="abstract"><strong>Conclusions:</strong> The Ponseti method is a safe, effective, cheap and reproducible method for correction of CTEV which significantly reduces the rate of extensive corrective surgeries for correction of clubfoot under 1-year age. For successful outcome and to prevent relapse, this technique must be applied strictly in accordance to the protocol and parents must be taught the importance of full compliance with bracing. Our series has a short follow up. Longer follow-up is needed for further evaluation of effectiveness of Ponseti method. </p>
Gender dynamics in Consumer preferences and willingness to pay for edible mushrooms in Ghana
Authors: Owusu Rebecca , Dekagbey Florence Sefakor 
Published: January 2021

This study uses choice experiment to investigate men and women consumers’ preferences and willingness to pay for edible mushrooms in Ghana. We used a mixed logit model to examine preference heterogeneity. The econometric modelling revealed that men consumers have a negative utility for oyster mushrooms compared to straw mushrooms. They also have preference for cheap and locally cultivated mushrooms compared to expensive and imported mushrooms. However, women consumers have preferences for the shiitake mushroom variety compared to the straw mushroom variety. They also prefer cheap mushrooms irrespective of their location and such mushrooms must be frozen and not fresh. The findings highlight variation between men and women in preferences for mushroom variety, however, both have preferences for low prices, suggesting that both genders are economically rational and obey the law of demand.
JEL codes: B21, D12