nils-herrmann/clean_scirepeval huggingface dataset:
Fixing Late S Elections

To be an S corporation, a corporation must make a subchapter S election by no later than the fifteenth day of the third month of the taxable year for which the election is to be effective. If the election as not made on time, the corporation will be treated as a regular (that is, a subchapter C) corporation. This deadline was in the IRC; as such, the IRS did not have the authority to waive it and could not allow late elections. The inflexibility of this position proved to be troublesome, especially when S elections were inadvertently defective (and therefore considered untimely filed). Often, the corporation and the shareholders were not aware of an invalid S election until well after the tax year had ended, by which time both the corporation and the shareholders had already filed returns reporting their income consistent with S status. SBJPA All this changed with the passage of the Small Business Job Protection Act of 1996 (SBJPA), which granted the IRS the authority to waive the effects of an invalid S election caused by an inadvertent failure to qualify or to obtain the required shareholder consents. The IRS now may treat a late S election as timely if it determines there was reasonable cause for such failure. Since the SBJPA, the IRS has issued guidance on when corporations can request automatic relief for such "late" S elections: * When a corporation fails to qualify as an S corporation solely because its election was not timely filed. This means the entity intended to be an S corporation; the corporation and its shareholders reported their income consistent with S status for the year the election should have been made and for all subsequent years; and the IRS did not notify the corporation or any of the shareholders of any problem with its S status within six months of the date on which the corporation's S corporation return was timely filed. Automatic relief. To get automatic relief, the corporation must file a completed S election, signed by an authorized corporate officer and by all persons who were shareholders at any time during the period the entity had intended to be an S corporation. Attached must be a dated declaration, signed by those same persons, attesting that the corporation and the shareholders reported all their income (on all affected returns) consistent with S status for the year the S election should have been made and all subsequent years and signed under penalties of perjury.

Field of study: Business
A research on the positioning and subdivision of the sports tour's target market in Sichuan

This paper, through investigations and documents, studies the positioning and subdivision of the sports tour's target market in Sichuan province.lt is concluded that, while developed, the sports tour in Sichuan should pay enough attention to the items' entertainment, bodybuilding, participation, stimulation and nature at present. Considering the region, it should be based on the local market, try to explore markets in other provinces and do effort to struggle for the international market. Considering the class, it should face to the middle - class emphatically. Considering the rich class and pay close attention to the low class. Considering the age, it should face to the middle - aged people emphatically, consider to the old man and pay close attention to the young. Considering the price, it should emphasis on the development of the middle and low quality below ?500 and popular product.

Field of study: Education
Tests of Intraurban Central Place Theories

For many years, economists have been interested in the reasons for the clustering of firms within cities. Early attempts to address this question seemed to focus primarily on the supply side of the market and revolved around the concept of' agglomeration economies' (see Richardson (I 978, pp. 4I -2)). More recently, economists have sought an explanation for clustering of firms by addressing the demand side of the market. Most of this attention has been directed towards showing how search behaviour on the part of consumers can lead firms selling similar products to cluster (see Stahl (i982a, b); Stuart (I979) and Eaton and Lipsey (Ig79b)). While these comparison shopping models take us part of the way towards understanding the spatial distribution of retailing, they cannot explain why firms selling non-substitutes also cluster together in shopping centres and why shopping centres come in different sizes. The classic model that was designed to explain these observations was the one proposed by Christaller (1 966). He obtained a hierarchy of shopping centres (or central places in his terminology) wherein firms selling different goods locate together. His model inspired much empirical research into interurban and intraurban retail structures despite the fact that his model lacked a firm microeconomic foundation. An attempt to remedy some of the behavioural deficiencies of the Christaller model has recently been made by Eaton and Lipsey (i982). They wanted to show that a hierarchy of shopping centres could be derived from a model that allowed for multipurpose shopping on the part of consumers and profit maximising locational choice on the part of firms. The hierarchy that they derive has some characteristics in common with Christaller's, and some that are different, and their model also yields testable predictions and insights that Christaller's model cannot supply because of its weak behavioural base. In this paper, we wish to test the empirical implications of both the Eaton and Lipsey model and Christaller model using sequential shopping centre data from Edmonton, Alberta. In the next section, we conduct a brief tour through the Eaton and Lipsey and Christaller theories of central places, and argue that it is the existence of demand externalities in the Eaton and Lipsey theory that enhances its predictive power over that of Christaller's. In Section II, we discuss how shopping centres are defined in this study, and how our shopping centre data are classified. Tests for a hierarchy of shopping centres are conducted in Section III. In the next two sections, we examine predictions that are made by the Eaton and Lipsey

Field of study: Economics
Coil placement after clipping: endovascular treatment of incompletely clipped cerebral aneurysms. Report of two cases.

In up to 4% of patients whose aneurysms are microsurgically clipped, there is an expected or unexpected aneurysm residuum. The authors describe two patients in whom surgical clipping did not result in complete obliteration of the aneurysm sac and in whom a second operation was not believed to be the solution to the problem. In both patients complete occlusion of the aneurysm residuum was achieved via an endovascular approach. Using the Guglielmi detachable coil system, it was possible to place two platinum coils selectively into the aneurysms. The endovascular approach may be a good treatment option for all patients in whom surgical clipping does not result in complete obliteration of the aneurysm sac and reoperation is contraindicated or unacceptable to the patient.

Field of study: Medicine
An Integral Equation Approach to the Problem of Wave Propagation over an Irregular Surface

In this paper there is derived an approximate formulation of the problem of a scalar wave propagated over an irregular bounding surface. This formulation takes the form of a one-dimensional Volterra integral equation, which can, or so it appears, be very useful in numerical calculations of field intensities. In addition, analytical solutions of this equation are obtained in three special cases: an isotropic radiator (1) at the surface of a plane, homogeneous earth, (2) elevated above a plane earth, and (3) at the surface of a homogeneous sphere. The point to be made about these three special cases is that they all have been solved by the other, more exact methods; but the solutions presented here and obtained from the integral equation formulation are almost identical with these classical solutions.

Field of study: Mathematics
Comment on “The vertebrates of the Anisian/Ladinian boundary (Middle Triassic) from Bissendorf (NW Germany) and their contribution to the anatomy, palaeoecology, and palaeobiogeography of the Germanic Basin reptiles” by C. Diedrich [Palaeogeography, Palaeoclimatology, Palaeoecology 273 (2009) 1–16]

The Middle Triassic vertebrates are proving to be very important witnesses not only to the post P/Tr crisis recovery, but also of the palaeobiology and paleogeography. The western Tethys (especially the Monte San Giorgio fossiliferous series) and the Germanic Basin are of particular interest as they show similar vertebrate assemblages in somewhat different environmental patterns and ages. Furthermore, the MSG specimens are usually complete and concentrated in different levels spanning from Late Anisian to Late Ladinian, while vertebrates of the Germanic basin often consist of scattered remains, sometimes gathered in bone-beds. In the last years Diedrich proposed a number of restorations, concerning both organisms and palaeoenvironment. Very often his work does not consider other authors' papers, and a few concepts, such as the supposed ‘anatomic convergence’ between a sauropterigyan reptile and a mammal, appear scientifically unsound. In this comment the author points out some uncertain data and unproven conclusions in Diedrich's paper.

Field of study: Environmental science, Geography
High-flux hard X-ray microbeam using a single-bounce capillary with doubly focused undulator beam

A pre-focused X-ray beam has been used to illuminate a single-bounce capillary in order to generate a high-flux X-ray microbeam at the BioCAT undulator X-ray beamline at the Advanced Photon Source. The combined optical arrangement makes it suitable for many microprobe fluorescence applications and micro-XANES experiments for biological samples.

Field of study: Physics
The early detection method of substance abuse risk in adolescents

One of the most important factors of successful substance abuse treatment is the early start. In Croatia adolescents start with substance abuse approximately at age of 16. Recent selection method for identification of adolescents in the substance abuse risk (drug tests from urine samples), was simple and exact method but used very rare, usually guided by the pressure of parents or the court. Also, such method presented the source of legal and ethical questions. So, the application of standardized psychological tests, the measued relevant aspects of personality, during systematic medical exams of adolescents could hep with this early detection. These aspects are: a) the level of life quality in the light of perception of adolescent interaction with his/her environment, their personality traits and cognitive functioning b)the amount of given support in the process of psychosocial development of adolescent, which is very important in that development period, and the level of adolescent self-esteem c)the characteristics of family dynamic, social status, communication styles and parenting styles First, standardized psychological tests would be used and also the validation of the new ones would be carried. Second, the screenig would be done. Finally, the adolescents in the risk would be directed to the conseling centers. Their attitudes and behaviour could be modified if they have been involved in different psychotherapeutic/counseling processes.Considering ethical and legal questions, described detection method presented here was more suitable one than the others.

Field of study: Medicine
Improvement of TV University Online Platform Based on RSS Technology

TV university online platform is the main learning platform in open distance education of TV universities at different levels.Its functions have important influence on students' E-learning.According to current status of city TV university online platform's function,students have some inconvenience when they search information about subjects on it.So the platform needs to be improved.The function of pushing learning information to students at a time can be realized by using RSS technology.And the program is successfully written with C# language based on Visual Studio.NET.This function makes operating the platform easier for students and the improvement has practical using for the construction and perfect of the open distance education.

Field of study: Computer science
Sorption and photolysis studies in soil and sediment of the herbicide napropamide

The influence of soil and sediment composition on sorption and photodegradation of the herbicide napropamide [N, N‐diethyl‐2‐(1‐naphthyloxy)propionamide] was investigated. Five soils and one sediment were selected for this study and the clay fractions were obtained by sedimentation. Sorption‐desorption was studied by batch equilibration technique and photolysis in a photoreactor emitting within 300–450 nm wavelenght with a maximum at 365 nm. Sorption increased with clay content and was not related to organic matter *content. High irreversibility of sorption was related to the greater montmorillonite content. The presence of soil or sediment reduced photolysis rate due to screen effect and this process did not depend on solid composition but on particle size distribution.

Field of study: Agricultural and Food sciences
Changing Roles for a State Agriculture Department: Driving Forces and Organisational Responses in the 21st Century

This article examines the forces of change that have been operating on a state agriculture department over recent decades. These forces of change include pressures for the department to meet community expectations on issues such as animal welfare and ecological sustainability — issues which were not emphasised in its former focus on agricultural production. The article then goes on to look at the responses that have occurred in a public sector agency to these forces and what these may mean for the future of this traditionally conservative arm of government in terms of changes to what have been its primary client groups and its most important priorities. 
Reproduced with permission from Blackwell Publishing Ltd.

Field of study: Political science
HYPERON-NUCLEON INTERACTIONS IN THE pp→K+Λp REACTION

We present calculations of the invariant mass spectra of the Λp system for the exclusive pp→K+Λp reaction with the aim of studying the final state interaction between the Λ-hyperon and the proton. The reaction is described within a meson exchange framework and the final state Λp interaction is incorporated through an off-shell t-matrix for the Λp→Λp scattering, constructed using the available hyperon-nucleon (YN) potentials. The cross sections are found to be sensitive to the type of YN potential used especially at the Λ and Σ production thresholds. Hence, data on this exclusive reaction, which can be used to constrain the YN potentials are desirable.

Field of study: Physics
EMOTIONAL REACTIONS OF STUDENTS TO NONVERBAL TEACHER BEHAVIOR

The purpose of this experiment was to determine the differential emotional reactions of students to positive, neutral, and negative affect in nonverbal teacher behavior. Responses were studied across two grade levels and across race. A stratified random sample of 120 students was selected and randomly assigned to experimental conditions. Emotional reactions were measured by a semantic differential. Analysis of variance and Tukey post hoc tests showed that black second graders evaluated the neutral teacher most positively, while white second graders and sixth graders of both races tended to evaluate the positive teacher most positively.

Field of study: Education
Modeling three-dimensional gas-turbine combustor model flow using second-moment closure

Numerical predictions were applied to a gas-turbine combustor model flow where dilutions jets were injected radially inwards into a swirling flow, leading to a very strong interaction between the two streams. Effects of different inlet swirl level to the interior flowfield were investigated numerically, and the predicted mean and turbulence results were also contrasted with measurements. The present study demonstrates that the characteristics of the combustor flow are closely linked to the representation of the interaction between the swirl field and the jets. Diffusive transport was found to be highly influential, and this also increases the importance of turbulence representation. Comparisons with experimental measurements indicated that the stress model with an anisotropy modified epsilon source combined with quadratic approximation of convection fluxes represents the flowfield reasonably well, in contrast to the k-epsilon model whose diffusive nature leads to an intense vortex core near the centerline region. Reduction of strength of the centerline recirculation zone due to the elevated level of swirl momentum transport from the swirler was also well reproduced by the stress model variant. 17 refs.

Field of study: Physics
Continuous measurements of atmospheric water vapour isotopes in western Siberia (Kourovka)

The isotopic composition of atmospheric water vapour at the land surface has been continuously monitored at the Kourovka astronomical observatory in western Siberia (57.037° N, 59.547° E; 300 m a.s.l.) since April 2012. These measurements provide the first record of δD, δ18O and d-excess in this region. Air was sampled at 8 m height within a forest clearing. Measurements were made with a wavelength-scanned cavity ring-down spectroscopy analyzer (Picarro L2130-i). Specific improvements of the measurement system and calibration protocol have been made to ensure reliable measurements at low humidity during winter. The isotopic measurements conducted till August 2013 exhibit a clear seasonal cycle with maximum δD and δ18O values in summer and minimum values in winter. In addition, considerable synoptic timescale variability of isotopic composition was observed with typical variations of 50–100‰ for δD, 10–15‰ for δ18O and 2–8‰ for d-excess. The strong correlations between δD and local meteorological parameters (logarithm of humidity and temperature) are explored, with a lack of dependency in summer that points to the importance of continental recycling and local evapotranspiration. The overall correlation between δD and temperature is associated with a slope of 3‰ °C−1. Large d-excess diurnal variability was observed during summer with up to 30‰ decrease during the night and the minima manifested shortly after sunrise. Two dominant diurnal cycle patterns for d-excess differing by the magnitude of the d-excess decrease (21‰ and 7‰) and associated patterns for meteorological observations have been determined. The total uncertainty of the isotopic measurements was quantified as 1.4–11.2‰ for δD, 0.23–1.84‰ for δ18O and 2.3–18.5‰ for d-excess depending on the humidity.

Field of study: Environmental science
A Brief Discussion on Statistical Work in Contemporary Universities

Being a part of system work in universities, statistical work has the functions of informing, consulting and supervising. It indicates the development situation of universities and reflects problems that are found in progressing. In a word, statistical work has served as an barometer and monitor. Many problems have been found in statistical work, for instance, the importance of the work is not realized very well, shortage of personnel, and work has not been done efficiently etc. To strengthen the statistical work in universities, promotion on it has to be made to help people understand its importance; unit structure has to be improved and personnel's quality enhanced; regulations related with statistics have to be perfected; the function of the Internet should be fully used; the statistical work should be carried out in conformity with laws.

Field of study: Agricultural and Food sciences
Objective use of testosterone reveals androgen insensitivity in patients with proximal hypospadias.

We report preoperative testosterone stimulation based on glans width measurements in patients with midshaft and proximal hypospadias, revealing androgen resistance in those with proximal hypospadias.



Patients had maximum glans width measured preoperatively. Those <14 mm initially received 2 mg/kg testosterone cypionate intramuscularly for two to three doses, with the aim of increasing glans width ≥ 15 mm. Not all patients achieved targeted growth, and some were subsequently treated with escalating doses of testosterone.



5/15 midshaft patients had two to three doses of 2 mg/kg testosterone, with all increasing glans width to ≥ 15 mm. 29/47 proximal patients had testosterone, with 13 (57%) not reaching desired glans width. Six of these and another six patients had escalating doses from 4 to 32 mg/kg testosterone, with 11 then achieving targeted glans width. Relative androgen resistance was found in 19/29 (66%) proximal cases, including all treated patients with perineal hypospadias.



39/62 (63%) patients met objective criteria for preoperative testosterone stimulation based on glans width <14 mm, which is less than the average normal newborn glans diameter. Evidence of relative androgen resistance was found in 19 (49%), all with proximal hypospadias.

Field of study: Medicine
Multiple functions of DDX3 RNA helicase in gene regulation, tumorigenesis, and viral infection

The DEAD-box RNA helicase DDX3 is a multifunctional protein involved in all aspects of RNA metabolism, including transcription, splicing, mRNA nuclear export, translation, RNA decay and ribosome biogenesis. In addition, DDX3 is also implicated in cell cycle regulation, apoptosis, Wnt-β-catenin signaling, tumorigenesis, and viral infection. Notably, recent studies suggest that DDX3 is a component of anti-viral innate immune signaling pathways. Indeed, DDX3 contributes to enhance the induction of anti-viral mediators, interferon (IFN) regulatory factor 3 and type I IFN. However, DDX3 seems to be an important target for several viruses, such as human immunodeficiency virus type 1 (HIV-1), hepatitis C virus (HCV), hepatitis B virus (HBV), and poxvirus. DDX3 interacts with HIV-1 Rev or HCV Core protein and modulates its function. At least, DDX3 is required for both HIV-1 and HCV replication. Therefore, DDX3 could be a novel therapeutic target for the development of drug against HIV-1 and HCV.

Field of study: Biology
Assessment of Evidence-Based Practice in a Tertiary Health Institution in Nigeria Using Laboratory Result

Medical laboratory services provide the largest body of empirical data that constitute the evidence in health care practice. It is the aim of this work to assess the usage of evidence –based practice by clinicians in our public health institution. One thousand (1000) structured questionnaires were distributed among clinicians working in one urban tertiary institution in Nigeria after given their consents to participate. The results showed that pediatrics department participated more with a percentage of 27.8% (270/970) while Community medicine showed least participation with 7.2%(70/970) .All respondents affirmed that the use of laboratory results prior to the treatment of patients is necessary. However, 75% of the respondents agreed that the formats of reporting laboratory results are standard and clear. The study further revealed that 46% of the doctors believed in having discussion with the laboratory staff over laboratory test results for better understanding as opposed to 54% who say it is not necessary. The study also showed that 71% of the doctors in the hospital usually do not request for the results of the ordered test when the patient has commenced treatment. Seventy percent (70%) of the doctors affirmed positively that the results are delivered on time. In conclusion, although clinicians agree on evidence –based practice, a greater number still do not practice it in true sense.

Field of study: Medicine