nils-herrmann/clean_scirepeval huggingface dataset:
Location Tax Incentive Not Federal Taxable Income

The IRS said in a coordinated issue paper that a location tax incentive paid or credited to a business by a unit of state or local government is not included in the business's gross income but rather reduces its tax expense. A location tax incentive is a tax reduction by abatement, credit, deduction, rate reduction or exemption given to a taxpayer as an incentive to locate in, remain in or expand its operations in a particular area. These incentives are not considered purchases from the taxpayer because they do not require the taxpayer to provide any services or property to the taxing jurisdiction. They benefit the taxpayer but are provided primarily for the economic benefit of the community at large. The taxpayer also does not realize an accession to wealth resulting in gross income. Some corporate taxpayers have argued that such rebates should be treated as an exclusion from taxable income as a nonshareholder contribution to capital under IRC [section] 118, while they also include them in the full amount of tax expense deductible under section 164, the IRS said. These taxpayers would then reduce their basis of property under section 362(c) by the amount of the purported nonshareholder capital contribution. IRC [section] 118(a) does allow the money or value of property given to the corporation by the government or a civic group to be excluded from gross income (IRC [section] 61) as a nonshareholder contribution to capital. However, since a tax rebate is more like a discount on a liability than new incoming money or property, it is not a nonshareholder contribution to capital, the IRS said. Even if such incentives were otherwise deemed to be gross income, they still generally would not be eligible for IRC [section] 118 treatment, which requires taxpayers to meet five factors, the IRS said, citing U.S. v. Chicago, Burlington & Quincy R.R. Co. (412 U.S. 401, 413 (1973)): (1) The contribution must become a permanent part of the transferee's working capital structure; (2) the contribution must not be compensation for specific, quantifiable services provided by the transferee to the transferor; (3) the contribution must be bargained for; (4) the asset transferred must result in a benefit to the transferee commensurate with its value; and (5) the asset transferred ordinarily, if not always, will be used to produce additional income. (For treatment of a state location incentive grant analyzed by these factors and deemed to qualify as a contribution to capital, see Private Letter Ruling 200901018 issued Jan. …

Field of study: Business
Investigation for Relationship Between Heat Treatment Process and Immunogenicity of Lysozyme in Egg By Spectroscopic Method

Thermal denaturation for lysozyme protein of egg has been investigated by using circular dichroism spectra and fluorescence spectra systematically.The corresponding immunogenicity of lysozyme protein has been tested with ELISA experiments.In addition,bioinformatics methods have also been used to investigate the spectral characteristics,corresponding immunogenicity change and conformational changes of the protein during thermal denaturation.Results from this study should be useful to the establishment of a spectral method examining the extent of thermal denaturation of the protein.

Field of study: Chemistry
Value Systems of Two Academically Contrasted Groups of College Men.

This study investigates the adequacy of predicting differential value systems of college students from their American College Test (ACT) scores. Sixty male college Ss were divided into two groups based on ACT scores: a.) high English-low math group, and b.) high math-low English group. The Allport-Vernon-Lindzey Study of Values, which measures six dominant values in personality, was administered to each of the two groups. Comparison of mean scores on each scale indicated that only the Theoretical scale distinguished between the two groups, scores for Group II being higher than scores for Group I. Stepwise discriminant analysis indicated, however, that scores on the Theoretical scale were highest for Group II, whereas scores on the Political and Social scales were highest for Group I. The Religious, Economic, and Aesthetic scales were not significantly different in the two groups.

Field of study: Education
Are signatures of anti-de-Sitter black hole at the Galactic Center?

Using Schwarzschild – de-Sitter (Kottler) metric we derive a simple analytical relation between a shadow size and �-term. Current observations of the smallest spot to evaluate shadow size at the Galactic Center do not reach an accuracy comparable with cosmological �-term ∼ 10 −52 m −2 , however, if in reality we have dark energy instead of a constant �-term then dark energy may be a function depending on time and space and it could be approximated with a local constant �-term near the Galactic Center and it is important to introduce a procedure to evaluate the �term. We suggest such a procedure based on a black hole shadow evaluation. Surprisingly, current observational estimates of shadows are in agreement with anti-de-Sitter spacetimes corresponding to a negative �-term which is about −0.4 × 10 −20 m −2 . A negative �-term has been predicted in

Field of study: Physics
Transgenic rice hybrids that carry the Rf‐1 gene at multiple loci show improved fertility at low temperature

By using a genomic fragment that carries the rice (Oryza sativa L.) fertility restorer gene, Rf-1, rice restorer lines harbouring multiple Rf-1 genes on different chromosomes were developed by genetic engineering and crossing. Hybrid lines that were obtained by crossing the restorer lines having two and three Rf-1 genes with a cytoplasmic male sterile (CMS) line had nearly 75 and 87.5% pollen fertility rates under a normal condition, respectively, whereas a conventional hybrid line showed a 50% pollen fertility rate. Furthermore, the seed set percentage under low temperature conditions was much higher in the hybrid lines with multiple Rf-1 genes than the conventional hybrid line. These results indicate that multiplication of the Rf-1 gene conferred cold tolerance at the booting stage to hybrid rice through increasing the potentially fertile pollen grains. This strategy to improve fertility at low temperature of hybrids could be applied to any grain crops that are developed based on CMS and its gametophytic restorer gene, let alone rice.

Field of study: Environmental science
Patterns of phase compromise in biological cycles

SummaryIt often happens that scalar-valued observables of biological interest are points not on the real line, but on the circle… for example phases of periodic events, and colors. Sometimes one such quantity depends upon two others in a symmetric way, for example, in determining a compromise phase after slime mold plasmodia are fused at different phases of the cell cycle, or in determining the color of a mixture of two colors. In such cases the experimental result cannot depend on the two inputs in an unreservedly continuous way: there must be a point of ambiguity or discontinuity. Experiments involving the cell cycle and glycolysis are examined, in which the discontinuity appears to take two different forms.

Field of study: Biology, Mathematics
Design of Rankine Cycles for power generation from evaporating LNG

Of the different ways of using the cold available from the large scale evaporation of LNG the generation of electric power, using the Rankine Cycle, appears the most practical. Fourteen such plants have so far been installed in Japan. The present study was undertaken for a plant at Zeebrugge. Six different cycles using nine different refrigerants and mixtures were examined. The results  show the importance of using a heat source with the highest possible temperature. No one refrigerant is ideal for all configurations Environmental and safety considerations also affect the choice of refrigerant.

Field of study: Engineering
Smooth sparse coding via marginal regression for learning sparse representations

We propose and analyze a novel framework for learning sparse representations, based on two statistical techniques: kernel smoothing and marginal regression. The proposed approach provides a flexible framework for incorporating feature similarity or temporal information present in data sets, via non-parametric kernel smoothing. We provide generalization bounds for dictionary learning using smooth sparse coding and show how the sample complexity depends on the L1 norm of kernel function used. Furthermore, we propose using marginal regression for obtaining sparse codes, which significantly improves the speed and allows one to scale to large dictionary sizes easily. We demonstrate the advantages of the proposed approach, both in terms of accuracy and speed by extensive experimentation on several real data sets. In addition, we demonstrate how the proposed approach can be used for improving semi-supervised sparse coding.

Field of study: Computer science
NONLINEAR OPTICAL EFFECTS AND DEVICES: Numerical modeling of a linear wavefront reversal system utilizing a spatial phase filter

The possibilities of compensating random small-scale phase distortions in a linear wavefront reversal system utilizing a spatial phase filter were analyzed by numerical methods. It was found that for an appropriate choice of the parameters of the system it is possible to compensate effectively such distortions in the variance range 0.1–1.3 rad2. The improvement in the axial light intensity depends on the spatial spectrum of the distortions and can be as high as a factor of ten. The permissible misalignments of the system are estimated and recommendations are given on the choice of its parameters.

Field of study: Engineering, Physics
Cross-Cultural Perspectives on the Classification of Children With Disabilities

This article is the first of a 2-part synthesis of an international seminar on the classification of children with disabilities. It synthesizes 6 papers that address broad questions relating to disability classification and categorization, cross-national comparisons on disability in education, the World Health Organization's International Classification of Functioning, Disability and Health (ICF), and Amartya Sen's capability approach. The focus of the article is the intentions, purposes, and future directions for disability classification in education. The authors argue that these advances offer researchers and policy-makers the opportunity to examine the relational nature of disability classification in any recalibration of statutory standards or educational policy reforms. Such developments are necessary to move beyond discrete categorical classification systems traditionally used in education that (a) do not recognize the complexity of human differences, (b) unnecessarily stigmatize children, and (c) do not always benefit the individuals who are classified.

Field of study: Education
Behavioral contrast in fixed-interval components: effects of extinction-component duration.

Seven albino rats were exposed to a multiple schedule of reinforcement in which the two components (fixed interval and extinction) alternated such that a presentation of the extinction component followed each fixed-interval reinforcement. In baseline sessions, the duration of the extinction component was constant and always one-third of the fixed-interval value. Probe sessions contained a probe segment in which the duration of the extinction component was increased; the response rate in fixed-interval components during the probe segment was compared with the response rate in the segments preceding and following the probe. The effect of increasing the duration of the extinction component was studied under three values of fixed interval: 30 s, 120 s, and 18 s, in three successive conditions. Response rate within fixed intervals was a direct function of duration of the extinction component. Pausing at the beginning of the fixed interval decreased as extinction duration increased. These effects were larger and more consistent for the shorter fixed-interval values (18 s and 30 s). These results indicate a functional relation between relative component duration and responding. For the component providing more frequent reinforcement, this could be stated as an inverse relationship between relative component duration and response rate. This relation is similar to findings regarding the ratio of trial and intertrial duration in Pavlovian conditioning procedures, and suggests that behavioral contrast may be related to Pavlovian contingencies underlying the multiple schedule.

Field of study: Biology, Psychology
Is the Atlantic Forest protected area network efficient in maintaining viable populations of Brachyteles hypoxanthus?

Habitat loss and fragmentation are serious threats to biodiversity conservation in the Atlantic Forest. A network of protected areas is essential to the protection of native biodiversity. However, internal and external factors may threaten the preservation of biota, thus population viability analyses (PVA) are important tools in protected area design and management planning. A PVA was carried out, using the computer package VORTEX, to assess the effectiveness of the protected area network within the Atlantic Forest in Brazil in retaining viable populations of the endemic primate Brachyteles hypoxanthus. The Brazilian Atlantic Forest has 42 protected areas within B. hypoxanthus geographic distribution area, and only five of those were considered to retain viable populations for 50 generations, whereas 28 were predicted to suffer from genetic decay, seven from both genetic decay and demographic stochasticity, and two of them are probably extinct populations. The model indicates that although the protected area network of the Atlantic Forest will likely keep B. hypoxanthus populations for the next 50 generations, most of them (35 out of 42, or 83%) will be facing some kind of demographic and/or genetic problem and will probably need management actions to be implemented in order to ensure their persistence.

Field of study: Environmental science
SU-E-T-341: Characterization of a New Commercially Available System for Patient Specific IMRT/VMAT QA

To evaluate and characterize the 3D dose reconstruction algorithm of a new commercially available system for patient specific IMRT QA.  champalimaud The new Octavius 4D system and its accompanying software (Verisoft) by PTW were evaluated for the dose reconstruction accuracy. OCTAVIUS 4D measures the dose in the isocenter. The phantom rotates synchronously with the gantry by means of an inclinometer and a motor. The collected measurements are then reconstructed to a 3D dose volume for comparison with the calculated dose in the phantom. In this study, we evaluated the 3D dose reconstruction algorithm of the system using a series of tests. Dose distributions for various field sizes, orientations, shapes and combination of fields were calculated using the Pinnacle TPS on the phantom and the respective DICOMRT dose exported to the Verisoft. Example of these fields included 3×3cm2 to 25×25cm2, wedged fields, AP/PA arrangements, as well as lateral fields and IMRT fields. The respective measurements were performed and comparisons were made based on gamma index, profiles and isodose distributions.  The 3D gamma index ranged from 88.3 to 99.9%. Individual dose planes (axial, sagittal, and coronal) were also evaluated and their gamma was within the 3D gamma range. The new system independent of angular dependence as it rotates with gantry and the measuring array is at constant SAD and perpendicular to the beams axis.  The new phantom for patient specific IMRT QA in this study can effectively be used for clinical use. The ability of the software to compute 3D dose distribution from all measurements taken is powerful tool that aids the physicist to evaluate the verification plan by providing 3D information not available from other commercial systems. This work has been partially funded by an education grant from PTW.

Field of study: Medicine, Physics
An Historical Critique of the Emergence and Evolution of Ernesto Che Guevara's Foco Theory

This article provides an analysis of Ernesto Che Guevara's theory of guerrilla warfare, the foco. The numerous changes to the original foco thesis, as presented in Guerrilla Warfare (1960), are examined in detail covering two dozen articles, speeches, essays, interviews and books authored by Guevara, Castro and Debray while stressing their relation to national and international politics. The author argues that there was an apparent discourse between Cuban politics and the numerous changes in Guevara's writings. Juxtaposing changes to the foco theory from 1960 to 1967, to Cuban historical events, reflects the political expedience of the 1960s and the primary interests of the fidelistas, specifically Guevara.

Field of study: Political science
Sagnac interferometer for gravitational-wave detection.

We have investigated a zero-area Sagnac interferometer as a broad band gravitational-wave detector. Frequency response measurements of a laboratory-scale interferometer are in excellent agreement with theory. The measured contrast ratio, 0.996, is insensitive to induced birefringence, laser-frequency variation, arm imbalance, and dc mirror displacement. A near shot-noise-limited phase sensitivity of $3\ifmmode\times\else\texttimes\fi{}{10}^{\ensuremath{-}9}\mathrm{rad}/\sqrt{\mathrm{Hz}}$ was measured at the interferometer's maximum sensitivity frequency, 90.9 MHz.

Field of study: Physics
Prospects for quantitative two-dimensional radiochromic film dosimetry for low dose-rate brachytherapy sources.

Radiochromic film (RCF) has been shown to be a precise and accurate two-dimensional dosimeter for acute exposure radiation fields. However, "temporal history" mismatch between calibration and brachytherapy films due to RCF dose-rate effects could introduce potentially large uncertainties in low dose-rate (LDR) brachytherapy absolute dose measurement. This article presents a quantitative evaluation of the precision and accuracy of a laser scanner-based RCF-dosimetry system and the effect of the temporal history mismatch in LDR absolute dose measurement. MD-55-2 RCF was used to measure absolute dose for a low dose-rate 137Cs brachytherapy source using both single- and double-exposure techniques. Dose-measurement accuracy was evaluated by comparing RCF to Monte Carlo photon-transport simulation. The temporal history mismatch effect was investigated by examining dependence of RCF accuracy on irradiation-to-densitometry time interval. The predictions of the empirical cumulative dose superposition model (CDSM) were compared with measurements. For the double-exposure technique, the agreement between measurement and Monte Carlo simulation was better than 4% in the 3-60 Gy dose range with measurement precisions (coverage factor k = 1) of <2% and <6% for the doses greater or less than 3 Gy, respectively. The overall uncertainty (k = 1) of dose rate/air-kerma strength measurements achievable by this dosimetry system for a spatial resolution of 0.1 mm is less than 4% for doses greater than 5 Gy. The measured temporal history mismatch systematic error is about 1.8% for a 48 h postexposure time when using the double exposure technique and agrees with CDSM's prediction qualitatively. This work demonstrates that the model MD-55-2 RCF detector has the potential to support quantitative dose measurements about LDR brachytherapy sources with precision and accuracy better than that of previously described dosimeters. The impacts of this work on the future use of new type of RCF were also discussed.

Field of study: Medicine, Physics
Isothiocyanates as substrates for human glutathione transferases: structure-activity studies.

The catalytic properties of four human glutathione transferases (GSTs), A1-1, M1-1, M4-4 and P1-1, were examined with 14 isothiocyanate (R-NCS) substrates. The compounds include aliphatic and aromatic homologues, some of which are natural constituents of human food, namely sulphoraphane [1-isothiocyanato-4-(methylsulphinyl)butane], erucin [1-isothiocyanato-4-(methylthio)butane], erysolin [1-isothiocyanato-4-(methylsulphonyl)butane], benzyl-NCS, phenethyl-NCS and allyl-NCS. All isothiocyanates investigated were substrates for the four GSTs. The enzymes promote addition of the thiol group of GSH to the electrophilic central carbon of the isothiocyanate group to form dithiocarbamates [R-NH-C(=S)-SG] which have high UV absorption at 274 nm. Molar absorption coefficients and non-enzymic rate constants as well as standardized enzyme assay conditions for all compounds were established. Of the four isoenzymes investigated, GSTs M1-1 and P1-1 were generally the most efficient catalysts, whereas GST M4-4 was the least efficient. Isothiocyanates are among the GST substrates that are most rapidly conjugated. On the basis of rate-enhancement data and binding energies, the isothiocyanates were compared with 4-hydroxyalkenals, another class of natural GST substrates previously subjected to systematic kinetic analysis. The incremental transition-state stabilization attributable to an increased number of methylene groups in homologous alkyl isothiocyanates is similar to that previously noted for homologous 4-hydroxyalkenals.

Field of study: Biology, Computer science
Excitation Transfer Effects Between Semantically Related and Temporally Adjacent Stimuli

Although excitation transfer theory has been supported in numerous contexts, questions remain regarding transfer of arousal between events that are semantically and temporally related. This article summarizes two studies exploring excitation transfer between such events: sequential plays from a college football game. Study 1 failed to support the theory, instead suggesting contrast effects between stimuli. A follow-up study, which altered the method and incorporated psychophysiological measures, demonstrated that arousal may transfer between semantically related, temporally adjacent events. We suggest implications for the theory vis-à-vis misattribution of arousal, as well as opportunities to expand the application of excitation transfer.

Field of study: Psychology