nils-herrmann/clean_scirepeval huggingface dataset:
PTO and Constructive Receipt: Potential Traps for Employers Include the Timing of, and Cross-Year Accounting for, Payroll Tax Liabilities from Paid-Time-Off Programs

Many employers have paid-time-off (PTO) policies that allow employees to cash in some portion of their PTO when the balance reaches a certain level. Other employers offer to buy back unused PTO from their employees. (PTO refers to vacation, sick, and/or personal leave offered as an employee benefit.) What is often overlooked in these situations is that the ability to convert unused PTO to cash constitutes constructive receipt of income and will subject the employees to taxes even if they do not receive any cash. It can also cause payroll complexities for the employer. THE DOCTRINE OF CONSTRUCTIVE RECEIPT Under Regs. Sec. 1.451-2(a), income not received in cash is constructively received by a cash-basis taxpayer in the tax year during which the income is credited to the taxpayer's account, set apart for the taxpayer, or otherwise made available so that the taxpayer may draw upon the income at any time, or could have drawn upon it during the tax year if notice of intention to withdraw had been given. However, income is not constructively received if the taxpayer's control of the income's receipt is subject to substantial limitations or restrictions.  In the case of a plan that allows employees to convert unused PTO into cash, the IRS consistently has held that an employee is constructively in receipt of income as soon as the right to receive cash for the PTO becomes fixed (Letter Ruling 9009052). The same result should apply if the employer offers a one-time program to buy back unused PTO from its employees. With these plans, employees will have W-2 income equal to the cash value that can be requested for the PTO accrual.  The employees of a company accrue two days of PTO on the last day of each month. Once an employee's unused PTO balance reaches 15 days during the year, the employee has the option to be paid in cash for any PTO days in excess of 15. An employee with no prior PTO balance who was employed on Jan. 1 took seven PTO days in June. At the end of December, the employee has a PTO balance of 17 days (24 days earned less seven days used). Because the PTO balance at the end of December exceeds 15 days, the employee is eligible for a cash payout for the two days earned on Dec. 31. Even though the employee has received no cash compensation for those two PTO days, the employer is required to include their cash value in that employee's taxable wage base on Dec. 31. The employer should withhold and remit payroll taxes for those two days of PTO for the pay period including Dec. 31. If this amount is not reported as W-2 wages until used, the employer will be subject to penalties for failure to properly withhold federal and state income taxes, Federal Insurance Contributions Act taxes, Federal Unemployment Tax Act taxes, and State Unemployment Tax Act taxes. …

Field of study: Business
A Review of Antidepressant-Associated Hypomania in Those Diagnosed with Unipolar Depression—Risk Factors, Conceptual Models, and Management

The nosology and management of antidepressant-associated hypomania (AAH) in the treatment of unipolar depression requires clarification. We sought to review recent studies examining AAH, focusing on risk factors, differing explanatory models, and management strategies. Recent Findings AAH occurs more frequently in those of female gender, younger age, and with a bipolar disorder (BP) family history. Depressive features (e.g., suicidal ideation, psychotic symptoms) in those with AAH were similar to those with established BPs. Explanatory models for AAH describe it as (i) a transient iatrogenic event, (ii) a specific “bipolar III” disorder, (iii) indicative of “conversion” to BP, (iv) acceleration of BP, and (v) coincidental and unrelated to antidepressant medication. Management recommendations include antidepressant cessation, atypical antipsychotic medications, or switching to a mood stabilizer.  Determinants and management of AAH in the treatment of unipolar depression requires considerable clarification, likely to be achieved by close clinical review and refined research studies.

Field of study: Medicine, Psychology
Katalyse durch Phthalocyanine, XXII1) Zum Lösungsmitteleinfluß bei der Zersetzung von 7‐Cumylhydroperoxid in Gegenwart von Kobaltphthalocyanin

α-Kupferphthalocyanin (α-Cu-pc) ist bei der Zersetzung von 7-Cumylhydroperoxid (CHP) in den Losungsmittelsystemen Dekalin/l -Chlornaphthalin und m-Chlortoluol/1 -Chlornaphthalin (110°C) nur sehr wenig aktiv. Der Zerfall setzt erst bei Zugabe von N-(2-Naphthyl)- anilin (NA) ein, wobei nach einer autokatalytischen Phase die Reaktion nach 1. Ordnung ablauft. Gleichzeitig wird αβ-Umwandlung des Kupferphthalocyanins beobachtet. Die Geschwindigkeitskonstanten sind von der Zusammensetzung der Losungsmittelsysteme, das heist von deren Polaritat und Viskositat, abhangig. Weiterhin ist der Einflus von Losungsmittelstrukturen zu diskutieren. - Auch bei der thermischen Zersetzung von 7-Cumyl- hydroperoxid in Anwesenheit von N-(2-Naphthyl)anilin ist die Zerfallsgeschwindigkeit von der Losungsmittelzusammensetzung abhangig. - Der Einflus von N-(2-Naphthyl)anilin sowie seiner Reaktionsprodukte bei der durch α-Kupferphthalocyanin katalysierten Zersetzung von 7-Cumylhydroperoxid wird untersucht. - Der Mechanismus wird diskutiert. 
 
 
 
Catalysis by Phthalocyanines, XXIII . - Influence of Solvent on the Decomposition of 7-Cumyl Hydroperoxide in the Presence of Copper Phthalocyanine 
 
 
 
α-Copper phthalocyanine (α-Cu-pc) has only little effect on the decomposition of 7-cumyl hydroperoxide (CH P) in the solvent systems decalin/l -chloronaphthalene and m-chloro- toluene/l-chloronaphthalene (110°C). Decay starts on addition of N-(2-naphthyl)aniline (NA) after an autocatalytic phase, the reaction follows first order kinetics. An αβ conversion of the copper phthalocyanine is also observed. The rate constants depend on the composition of the solvent systems, i. e. on their polarity and viscosity. Moreover the influence of solvent structures requires discussion. - The rate of the thermal decay of 7-cumyl hydroperoxide in the presence of N-(2-naphthyl)aniline also depends on the solvent composition. - The effect of N-(2-naphthyl)aniline and its reaction products on the decomposition catalyzed by copper phthalocyanine is examined. - The mechanism is discussed.

Field of study: Chemistry
A structured indicator pool to operationalize expert-based ecosystem service assessments for marine spatial planning

There is growing evidence that the ecosystem service (ES) concept can provide valuable input to marine spatial planning (MSP), by highlighting which ecosystem goods and services can be produced from a planning area. ES link the underlying ecosystem processes and functions to the benefits humans can receive from ecosystems (the ecosystem cascade). In this study, we argue that the ecosystem cascade can be used to structure the stock-taking and future scenario analysis in MSP. However, indicators, which are needed for measuring ES, have often been applied in various ways to the different steps of the cascade. Here, we apply a consistent approach to sorting indicators into the cascade. The indicators are presented in an indicator pool that can be used to filter them based on the cascade steps, several quality criteria, and themes. The pool consists of 772 indicators, of which 735 were analyzed. In total, 252 analyzed indicators belong to the provisioning services, 314 indicators to the regulating services and 169 to the cultural services. The indicator pool offers a suitable starting point to select indicators for ES assessments within MSP. Using indicators at the different cascade steps allows the assessment of i) the ecosystem components generating the services and ii) the impacts on ES and their beneficiaries when changes occur in the provision of the services due to planning or management decisions.

Field of study: Environmental science
The City Builders: Property, Politics, and Planning in London and New York

I Economic Restructuring and Redevelopment II The Development Industry and Urban Redevelopment III Markets, Decision-makers and the Real Estate Cycle IV Policy and Politics V Economic Development Planning Strategies VI Public-Private Partnerships in Action: King's Cross and Times Square VII Creating New Centres: Spitalfields and Downtown Brooklyn VIII Creating a New Address, 1: Battery Park City IX Creating a New Address, 2: The Docklands X Real Estate Development: Why is it Special and What is its Impact? XI Development Policy for the Inner  Population and Economy of London and New York.

Field of study: Political science
Achieving Fair Treatment in Algorithmic Classification

Fairness in classification has become an increasingly relevant and controversial issue as computers replace humans in many of today’s classification tasks. In particular, a subject of much recent debate is that of finding, and subsequently achieving, suitable definitions of fairness in an algorithmic context. In this work, following the work of Hardt et al. (NIPS’16), we consider and formalize the task of sanitizing an unfair classifier \(\mathcal {C}\) into a classifier \(\mathcal {C}'\) satisfying an approximate notion of “equalized odds” or fair treatment. Our main result shows how to take any (possibly unfair) classifier \(\mathcal {C}\) over a finite outcome space, and transform it—by just perturbing the output of \(\mathcal {C}\)—according to some distribution learned by just having black-box access to samples of labeled, and previously classified, data, to produce a classifier \(\mathcal {C}'\) that satisfies fair treatment; we additionally show that our derived classifier is near-optimal in terms of accuracy. We also experimentally evaluate the performance of our method.

Field of study: Computer science, Mathematics
The Schwartz algebra of an affine Hecke algebra

For a general affine Hecke algebra H we study its Schwartz completion S. The main theorem is an exact description of the image of S under the Fourier isomorphism. An important ingredient in the proof of this result is the definition and computation of the constant terms of a coefficient of a generalized principal series representation. Finally we discuss some consequences of the main theorem for the theory of tempered representations of H.

Field of study: Mathematics
Exploratory study using proton induced X-ray emission analysis and histopathological techniques to determine the toxic burden of environmental pollutants.

The aim of this novel research was to determine the toxic burden of increased elements in water resources on the inhabitant wild animals (squirrels, turtles, bats), using particle induced x-ray emission (PIXE) and histopathological approaches. PIXE analysis of skin, muscle, lung, liver and kidney revealed significant increase in Al, Cl, Fe, Mg, Mn, Si and V. Moreover, data clearly reflect a significant (P < 0.001) deposition of toxic elements (Al, Cl, Fe and K) in the lung producing interstitial/proliferative pneumonitis, intra-alveolar hemorrhages, and thickening of alveolar capillary walls. The results obtained from the liver samples emphasized that majority of the animals were intoxicated with Cl, Mg, S, Si and V, which have produced profound deterioration and swelling of the hepatocytes. Likewise, histopathology of the kidney sections spotlighted severe nephritis and degenerative changes, which could be associated with the elevated amount of Al, Cl and Mg. This data undoubtedly provide relevant information on the heavy burden of toxic elements and their pathological outcomes in wild animals and highlight their potential risks for human exposure. Thus, the information provided is critical for developing effective strategies in dealing with health hazards associated with elemental exposures.

Field of study: Environmental science
Spin-polarized collision of deuterium and tritium: Relativistic Kinematics

We investigate the relativistic kinematics of the spin-polarized collision of deuterium incident on tritium, producing ${}^4$He and a neutron. Within the context of special relativity, we apply the conservation of four momentum and the conservation of intrinsic spin, which leads to a system of ten equations. We impose initial conditions such that the deuterium is moving along the x-axis, the tritium is stationary at the origin of coordinates, and the classical spin vector of the deuterium (spin magnitude = 1) is along the +z-axis, while the classical spin vector for tritium (spin magnitude = 1/2) is along the $-$z-axis. We expand the ten conservation equations to second order in velocities and we solve them for the velocity components of the neutron, its unit-spin-orientation vector, and the velocity components of the ${}^4$He nucleus, as a function of the incident deuterium energy. We find that this analytic solution agrees closely with the numerical solution of the ten (unexpanded) equations. For a given energy of deuterium, we find that there are two solutions, each solution having a unique velocity for the emitted neutron and helium nucleus. The two solutions are related to each other by reflection in the plane perpendicular to the deuterium spin and containing the initial deuterium velocity vector.

Field of study: Physics
Late Paleozoic tectonism in Nevada: Timing, kinematics, and tectonic significance

Three late Paleozoic, angular unconformities, each tightly constrained in age by biostratigraphy, are exposed in Carlin Canyon, Nevada. These record deformation as well as erosion. Folding associated with these deformation events is roughly coaxial; all three sets of fold axes trend northeast. Each unconformity represents tectonic disruption of the middle part of the western North American margin between the times of the initiation of the Antler orogeny (Late Devonian–Early Mississippian) and the Permian–Triassic Sonoma orogeny. This paper focuses on one of these unconformities in the Middle Pennsylvanian—the C6 unconformity—and the deformation and age constraints associated with it.

Our data from Carlin Canyon yield detailed glimpses of how the Antler foreland evolved tectonically in Mississippian and Pennsylvanian time. Middle Pennsylvanian (Desmoinesian) northwest-southeast contraction resulted in thin-skinned folding and faulting, uplift, and erosion. These data require reinterpretation of the tectonic setting at the time of the Ancestral Rocky Mountains orogeny and suggest that plate convergence on the west side of the continent played a significant role in late Paleozoic tectonics of the North American continent.

Field of study: Geology
Nutritional deficits during early development affect hippocampal structure and spatial memory later in life.

Development rates vary among individuals, often as a result of direct competition for food. Survival of young might depend on their learning abilities, but it remains unclear whether learning abilities are affected by nutrition during development. The authors demonstrated that compared with controls, 1-year-old Western scrub jays (Aphelocoma californica) that experienced nutritional deficits during early posthatching development had smaller hippocampi with fewer neurons and performed worse in a cache recovery task and in a spatial version of an associative learning task. In contrast, performance of nutritionally deprived birds was similar to that of controls in 2 color versions of an associative learning task. These findings suggest that nutritional deficits during early development have long-term consequences for hippocampal structure and spatial memory, which, in turn, are likely to have a strong impact on animals' future fitness.

Field of study: Biology, Psychology
The Impact of Covid-19 on Saudi Arabian Female Students: An Application of the CES-D Depression Scale

SARS-CoV-2 (Severe acute respiratory syndrome coronavirus type 2) is a new beta coronavirus that was identified as the trigger of COVID-19 disease in early 2020. Our study designed to survey the female undergraduate students at a private university in Saudi Arabia to assess the degree of psychological impact during the initial stages of the lockdown. During the first weeks of the outbreak in Saudi Arabia and the government-initiated lockdown, we conducted an online survey with 400 female undergraduate students in Saudi Arabia. The psychological impact was assessed by using the Center for Epidemiologic Studies Depression Scale (CES-D). Our study shows that over the four weeks students showed clearly a change in the overall mental health and mood of our students.
 
 24 September 2020  23 December 2020 / Published: 17 January 2021

Field of study: Education, Sociology
Ubiquitin-Specific Peptidase 22 Contributes to Colorectal Cancer Stemness and Chemoresistance via Wnt/β-Catenin Pathway

Two major barriers to the successful treatment of colorectal cancer (CRC) are the development of stem cell-like characteristics (stemness) and chemoresistance. Ubiquitin-specific peptidase 22 (USP22) is a deubiquitinating enzyme and putative CRC marker that has emerged as a potential cause of both phenomena in CRC. There is evidence that USP22 acts through the Wnt/β-catenin pathway and that downregulation of the latter may reduce chemoresistance.  In this study, we used CRC tissue specimens from human patients as well as human CRC cell lines to evaluate the role of USP22 in CRC stemness and chemoresistance in vitro and in vivo. RT-PCR and western blot were used for gene expression analyses. Immunohistochemistry was performed for USP22 expression in clinical samples. CD133 levels were analyzed by flow cytometry. Sphere formation and MTT assays were used for self-renewal and proliferation analysis. Chemoresistance was evaluated by cell viability and sphere formation assays.  We found a significant increase of USP22 in recurrent CRC and chemoresistant CRC cells as compared to primary CRC and non-chemoresistant CRC cells, respectively. We then demonstrated that USP22 mediates CRC cell chemoresistance through the Wnt/β-catenin pathway and that reducing USP22 in CRC cells diminishes chemoresistance.  Having established the crucial role of USP22 in CRC stemness and chemoresistance, this study suggests that USP22 may be an ideal genetic target in the treatment of chemoresistant CRC.

Field of study: Biology, Chemistry
Impact Parameter Dependent Resonant Coherent Excitation of Relativistic Heavy Ions Planar Channeled in Crystals

ions has been observed through measurements of the surviving charge state of Arions planar channeled in a Si crystal. We experimentally demonstrate trajectory-dependent, i.e., impactparameter dependent resonant-coherent-excitation phenomena by measuring the energy deposition incoincidence with the charge state of emerging ions. The resonant-coherent-excitation transition energyreﬂects spin-orbit

Field of study: Physics
Guaranteed Output Delivery Comes Free in Honest Majority MPC

We study the communication complexity of unconditionally secure MPC with guaranteed output delivery over point-to-point channels for corruption threshold \(t < n/2\), assuming the existence of a public broadcast channel. We ask the question: “is it possible to construct MPC in this setting s.t. the communication complexity per multiplication gate is linear in the number of parties?” While a number of works have focused on reducing the communication complexity in this setting, the answer to the above question has remained elusive until now. We also focus on the concrete communication complexity of evaluating each multiplication gate.

Field of study: Computer science, Mathematics
RESEARCH ON CAVITATION OF VERTICAL LAUNCH SUBMARINE MISSILE

In this paper, the unsteady cavitating flow in a longitudinal gravity force field was researched by using numerical simulation method during vertical launch submarine missile rising.A dynamic mesh technique is adopted, combined with considering transport RANS equations of liquid mass fractions, to solve the problem of missile motion coupled with the flow field of mixture medium.The numerical results are perfectly consistent to the experimental data, thus the efficiency of the numerical method is proved.Based on the efforts mentioned above, the underwater motion process of a submarine vertically launched missile was simulated, and the relationship between the drag coefficient of the missile and cavity number was given.At last the analysis for the effect of the partial cavity on the hydrodynamics and water exiting speed was achieved.

Field of study: Engineering
The Structural, Electronic, and Magnetic Properties of Cobalt Disulfide Doped with Oxygen, Selenium, or Tellurium

The structural, electronic, and magnetic properties of cobalt disulfide (CoS2) doped with oxygen (O), selenium (Se), or tellurium (Te) were investigated based on the spin-polarized first-principles calculations. Both the lattice constant and volume for CoO0.25S1.75 were smaller while those for CoSe0.25S1.75 and CoTe0.25S1.75 were larger than the corresponding values for CoS2. Both CoS2 and CoO0.25S1.75 were quasi-half-metallic, and both CoSe0.25S1.75 and CoTe0.25S1.75 were quasi-metallic. For CoS2, CoSe0.25S1.75, and CoTe0.25S1.75, the valence band maximums (VBMs) were contributed by Co-3d(t2g) states near the X-point, and the conduction band minimums (CBMs) were contributed by S-3p states at the Γ-point. For CoO0.25S1.75, the VBM was contributed by Co-3d(t2g) states at the M-point, and the CBM was contributed by Co-3d(eg) states near the R-point. Both O–S and Te–S dimers were strongly polarized, and the Se–S dimer was slightly polarized. CoS2 and CoX0.25S1.75 (X = O, Se, or Te) were magnetic, and Co atoms favoured ferromagnetic interaction. Except quasi-HM CoO0.25S1.75, quasi-metallic CoX0.25S1.75, CoX0.0625S1.9375, CoX0.03125S1.96875, and perfect metallic CoX0.25S1.75*, CoX0.125S1.875, were expected more suitable for use in supercapacitor and electrocatalyst.

Field of study: Materials science
Shipboard and ground measurements of atmospheric particulate mercury and total mercury in precipitation over the Yellow Sea region.

The first ever shipboard measurements for atmospheric particulate mercury (Hg(p)) over the Yellow Sea and ground measurements for atmospheric Hg(p) and total mercury (THg) in precipitation at the remote sites (Deokjeok and Chengshantou) and the urban sites (Seoul and Ningbo) surrounding the Yellow Sea were carried out during 2007-2008. The Hg(p) regional background concentration of 56.3 ± 55.6 pg m-3 over the Yellow Sea region is much higher than the typical background concentrations of Hg(p) in terrestrial environments (<25 pg m-3) which implies significant impact of anthropogenic mercury emission sources from East Asia. The episodes of highly elevated Hg(p) concentrations at the Korean remote site were influenced through long-range transport from source regions in the Liaoning Province - one of China's most mercury-polluted regions and in the western region of North Korea. Interestingly, wet scavenging of atmospheric Hg(p) is the predominant mechanism regulating concentration of THg in precipitation at the Chinese sites; whereas, wet scavenging of gaseous oxidized mercury (GOM) might play the more important role than that of Hg(p) at the Korean sites. The highest annual wet and dry deposition fluxes of Hg were found at the Ningbo site. The comparison between wet and dry deposition fluxes suggested that dry deposition might play the more important role than wet deposition in Chinese urban areas (source regions); whereas, wet deposition is more important in Korean areas (downwind regions).

Field of study: Environmental science