nils-herrmann/clean_scirepeval huggingface dataset:
Look Who Are Disguising Profits: An Application to Chinese Industrial Firms

This paper develops a fairly general empirical procedure to trace out the extent of profit disguising and examine the motives behind it. Applying the methodology to the National Bureau of Statistics of China (NBS) database which covers more than 20,000 large-and mediumsized industrial firms in China for 1995-2002, we find (i) there is a profit-disguising propensity order by ownership in China (from the weakest to the strongest) — foreign invested firms Hong Kong or Taiwan firms state-owned enterprises mixed firms collective firms private firms. Specifically, we find that, based on a conservative estimation, the private firms in China on average disguise 18.5% more profits than the state-owned enterprises and 37.4% more profits than foreign firms; (ii) firms with tighter financing constraints reveal stronger tendency to disguise profit; and (iii) smaller firms tend to disguise more profits. These results suggest that tax evasion, and incentive to overcome financing constraints, together with distorted corporate behavior caused by insecure property rights and weak institutions, account for Chinese firms’ profit disguising. We also find that Chinese firms’ profit disguising lies principally on revenue rather than cost.
A New Age of Enlightenment

It is an accident of history and geography that China has been culturally isolated from most of the rest of the world during the greater part of her long and distinguished career as one of the most brilliant civilizations ever created by the human species—a civilization noted for both its brilliance and its individuality for three or possibly four millenia. This isolation was intentionally aggravated by imperialism during the 19th and early 20th centuries as the imperialist powers hoped to deny China the technology of that period so that she would be defenseless to deny the imperialists the plunder of her rich civilization. At any rate the cultural self-sufficiency and self-completeness of China is a historically well-established fact. China is a culture-universe by herself.This article can also be found at the Monthly Review website, where most recent articles are published in full.Click here to purchase a PDF version of this article at the Monthly Review website.
Realizability Semantics of Parametric Polymorphism, General References, and Recursive Types

We present a realizability model for a call-by-value, higher-order programming language with parametric polymorphism, general first-class references, and recursive types. The main novelty is a relational interpretation of open types (as needed for parametricity reasoning) that include general reference types. The interpretation uses a new approach to modeling references. 
 
The universe of semantic types consists of world-indexed families of logical relations over a universal predomain. In order to model general reference types, worlds are finite maps from locations to semantic types: this introduces a circularity between semantic types and worlds that precludes a direct definition of either. Our solution is to solve a recursive equation in an appropriate category of metric spaces. In effect, types are interpreted using a Kripke logical relation over a recursively defined set of worlds. 
 
We illustrate how the model can be used to prove simple equivalences between different implementations of imperative abstract data types.
Low-dose inhaled corticosteroids and the risk of acute myocardial infarction in COPD.

Inflammation plays a major role in the development and complications of atherosclerosis. Here, the dose-related impact of inhaled corticosteroids (ICS), used for their anti-inflammatory properties, on the risk of acute myocardial infarction (AMI) is studied in a cohort of chronic obstructive pulmonary disease (COPD) patients. Saskatchewan (Canada) health services databases were used to form a population-based cohort of 5,648 patients, > or =55 yrs, who received a first treatment for COPD between 1990 and 1997. A nested case-control analysis was conducted, where 371 cases presenting with a first AMI were matched with 1,864 controls, based on the date of cohort entry and age. A conditional logistic regression was used to estimate the effect of ICS, after adjusting for use of oral corticosteroids, severity of COPD, sex, systemic hypertension, diabetes and cardiovascular disease. ICS were used in the prior year by 42.2% of cases and 46.4% of controls. Overall, current use of ICS was not associated with a significant decrease in the risk of AMI. However, a 32% reduction in the risk of AMI was observed for doses ranging 50-200 microg x day(-1). In conclusion, very low doses of inhaled corticosteroids may be associated with a reduction in the risk of acute myocardial infarction.
The representation of Mongolia in contemporary travel writing: imaginative geographies of a travellers' frontier

This article analyses the representation of Mongolia in five works of travel writing published since the fall of the country's communist regime in 1990. It argues that this travel writing is characterized by a discourse that generates and circulates an ‘imaginative geography’ of Mongolia as a ‘travellers' frontier’. Support for this argument is derived from highlighting sets of collective, cohesive representations, performances and speaking positions that crosscut the works studied. It is maintained that these have the effect of naturalizing a very particular conceptualization of Mongolia as a frontier destination in the age of globalization and mass tourism. This research adds to an established body of geographical scholarship on travel writing, but departs from it by considering contemporary works rather than ones from the colonial period. In doing so it attempts to illustrate the relevance of contemporary travel writing as an object of study for geographers seeking to explore the anatomy of today's ima...
Marx’s Historicism

‘Historicism’ has been characterized by K. R. Popper as follows: historicism is a view of social sciences which assumes that their principal aim is a social prognosis, and that this aim can be achieved by analysing the ‘rhythms’ or ‘patterns’, ‘laws’ or ‘trends’ which the evolution of history undergoes (Popper (2), p. 107). So conceived historicism is represented first of all by Marxism. The basic argument against historicism is that the aim which it puts before itself is impossible to achieve with the means at its disposal. Marx’s theorems are not the laws of the type of those formulated in natural sciences since they are descriptions of specific, individual trends. They have, then, the same status as the historical sentence ‘Darwin and Galton had a grandfather in common’. This is why because the evolution of life or of human societies is the single, historical process which develops itself according to causal laws but its description is not a law: it is a singular historical sentence (ibid., p. 108). Since it is impossible to explain or predict the facts on the basis of singular statements, the conclusion is that no historical prognosis can be made on the basis of the sentences about historical trends. The illusion, Popper continues, that one can predict on the basis of Marx’s theorems is created by his failure of understanding of the nature of scientific predictions (e.g., those made by astronomy, physics, etc.).
Structural and Electron Aspects of Nitrogen‐Nitrogen Bond

Nitrogen, like many other chemical elements, has catenation ability. The variety and multiplicity of molecular structures with nitrogen-nitrogen bond is significantly smaller than for carbon. Such compounds are of particular interest as potential high-energy density materials (HEDM) , because they can undergo exothermic reaction Nx → (x/2)N2 releasing 50 kcal/mol or more per one nitrogen atom . However, their practical application is limited by their stability. Known are chain, cyclic as well as cage systems containing nitrogennitrogen bond. The experimental studies have proven that it is possible to obtain ions N3 − to N5 + in laboratory conditions [3÷5] as well as polymer networks [6] but only under high pressure (110 GPa). Based on the crystallographic resources of Cambridge Structural Database (CSD) , one can conclude that the largest family of chemical compounds involves systems with two nitrogen atoms connected to each other (approx. 85% of all structures of type Nx, where x ≥ 2). Among these system, the largest group are hydrazo, azo, azoxy and azodioxy compounds and compounds containing nitramine group. The first four groups form oxidation reduction series in relation to each other. Hydrazo functional group contains two nitrogen atoms sp3 connected by σ bond and each of them forms additional chemical bond with hydrogen atom. While two nitrogen atoms of hybridization sp2 each of which has nonbonding electron pair and which are doublebounded to each other form bivalent nitrogen group. The molecules of chemical compounds containing this functional group may exist as two geometric isomers E and Z. Azoxy functional group is formed as a result of formation of chemical bond between oxygen atom and free electron pair of one of azo group nitrogen atoms. Azoxy compounds, called also diazene N-oxides also show geometric isomerism Z and E with the respect to nitrogen-nitrogen bond. If both nitrogen atoms of azo group form chemical bond with oxygen atom (>N2O2), such group is called azodioxy. It is the most oxidized form of nitrogennitrogen bond [8–14]. The different order of connecting oxygen and nitrogen atoms within the group of >N2O2 (N–NO2) can be found in family of compounds called nitramines. Nitramine group forms in these compound four-core π-electron system that may interact with substituents of amide nitrogen atom. The studies of properties of N-N bond and effect of nitramine group on ring aromaticity in family of nitramine phenyl derivatives are also motivated by the desire to explain the mechanism of so called nitramine rearrangement.
ELECCIONES NAMIBIAS 2004: ¿CRISIS DE LEGITIMIDAD EN CAPRIVI? REFLEXIONES ANTROPOLÓGICAS NAMIBIAN ELECTIONS 2004: CRISIS OF LEGITIMACY IN CAPRIVI? AN ANTHROPOLOGICAL ESSAY

The debate on African boundaries, the dialectic between ethnicity and citizenship and finally, the configuration of the current poscolonial States, is a crucial field of study in Anthropology and africanist political science for decades these disciplines have separated from those which were traditionally done from the metropolis during the colonies, which were folkloric studies that represented the African cultures as exotic entities from an open ethnocentrism. The case of the State of Namibia, independent since 1990, is nowadays one of the most interesting for the smooth functioning of its democratic structures and the transparency of its electoral processes, according to the opinion of internacional observants. A brief reflexion on the mentioned points is proposed in this paper in the case of Namibia in the context of its electoral process in November of 2004. The phenomenon of voting is used here as useful tool to ascertain the legitimacy of the national sovereignity in this State, with a special emphasis on its questioning in light of the electoral outcome in the region of Caprivi.
Rozwój tektoniczny starszego paleozoiku w syneklizie perybałtyckiej

At attempt at reconstructing the stages of tectonic evolution of the older Paleozoic in the Polish part of the Peribaltic Syneclize is presented. The reconstruction is primarily based on . an analysis of changes in thickness of sedimentary series of particular older Paleozoic structural stages. On sketches of thickness distributions, drawn for the Lower Cambrian, Middle Cambrian, Ordovician and Silurian, respectively, the deepest part of the sedimentary basin under discussion, as well as zones of increased or reduced thickness, corresponding to lowered or uplifted parts of the basin, were marked. The origin of these zones should be related to vertical movements of crystalline Precambrian substratum blocks, which are typical of the old platforms. Correspondances between directions and courses of particular dislocation lines and uplifted zones seismically recorded for the Ordovician and the zones of extremal thickness are distinguished. A genetic relationship between dislocations and uplifted Ordovician zones (within which some local structures are distinguished) and corresponding structural stages of the older Paleozoic is inferred. Two principal generations of dislocations, older (Baikalian) and younger (Caledonian), are distinguished.
Strategies for Focusing Structure-Based Theorem Proving

Motivated by the problem of query answering over multiple structured commonsense theories, we exploit graph-based techniques to improve the efficiency of theorem proving for structured theories. Theories are organized into subtheories that are minimally connected by the literals they share. We present message-passing algorithms that reason over these theories while minimizing the number of inferences done within each subtheory and the number of messages sent between subtheories. We do so using consequence finding, specializing our algorithms for the case of first-order resolution, and for batch and concurrent theorem proving. We provide an algorithm that restricts the interaction between subtheories by exploiting the polarity of literals. We attempt to minimize the reasoning within each individual partition by exploiting existing algorithms for focused incremental and general consequence finding. Finally, we propose an algorithm that compiles each subtheory into one in a reduced sublanguage. We have proven the soundness and completeness of our algorithms.
Carving Up Space: Existential Axioms for a Formal Theory of Spatial Regions

In this paper I investigate how one might arrive at a set of existential axioms that would specify a complete 1st-order theory of spatial regions. In such a theory all formulae would be true or false (given that constants are taken as existentially quantiied with widest scope). The RCC spatial logic based on the relation of connectedness, C, will be taken as the starting point. This theory is not complete, since it does not guarantee the realisation of all possible conngurations of regions. By adding extra existential axioms one would aim to ensure that the existence of any possible connguration is entailed by the theory. Thus the ontology of the theory would be strengthened from being relative to contingent facts (asserted in conjunction with the theory) to an absolute ontology characterising the domain of spatial regions as having a speciic structure. This is only an exploratory paper. I do not attempt to give an axiom set but only to shed some light on fundamental principles and problems relating to existential axioms in a spatial theory. I suggest a method of eliciting such axioms by considering the operations involved in constructing diagrams illustrating possible conngurations of regions.
Phylogenetics, population genetics and ecology to understand the evolution of coral-algal mutualisms

Stony corals in the genus Pocillopora are among the most common and widely distributed of Indo-Pacific corals and, as such, are often the subject of physiological and ecological research. In the far Tropical Eastern Pacific (TEP), they are major constituents of shallow coral communities, exhibiting considerable variability in colony shape and branch morphology and marked differences in response to thermal stress. Numerous intermediates occur between morphospecies that may relate to extensive hybridization. The diversity of the Pocillopora genus in the TEP was analyzed genetically using nuclear ribosomal (ITS2) and mitochondrial (ORF) sequences, and population genetic markers (7 microsatellite loci). The resident dinoflagellate endosymbiont (Symbiodinium sp.) in each sample was also characterized using sequences of the internal transcribed spacer 2 (ITS2) rDNA and the non-coding region of the chloroplast psbA minicircle. From these analyses, three symbiotically distinct, reproductively isolated, non-hybridizing, evolutionarily divergent animal lineages were identified. Designated types 1, 2, and 3, these groupings were incongruent with traditional morphospecies’ classification. Type 1 was abundant and widespread throughout the TEP; type 2 was restricted to the Clipperton Atoll; and type 3 was found only in Panama and the Galapagos Islands. Each type harboured a different Symbiodinium “species lineage” in Clade C, and only type 1 associated with the “stresstolerant” Symbiodinium glynni (D1). The accurate delineation of species and implementation of a proper taxonomy may profoundly improve our assessment of Pocillopora’s reproductive biology, biogeographic distributions, and resilience to climate warming, information that must be considered when planning for the conservation of reef corals.
Mosquito genomes: structure, organization, and evolution.

A great deal of information has been accumulated on chromosome numbers and heterochromatin distribution as well as on genome size and organization in the mosquito family Culicidae. A number of trends in genome evolution emerge when these data are reviewed in light of recent cladistic phylogenies of Culicidae and its sister families. Anophelinae have heteromorphic sex chromosomes and a small genome size, and repetitive elements are distributed in a long-period interspersion pattern. In contrast, Culicinae have homomorphic sex chromosomes, and repetitive DNA is organized in a short-period interspersion pattern. There has been a general increase in genome size during the evolution of culicine tribes. The organization of the ancestral culicid genome remains uncertain awaiting studies on genome organization in Chaoboridae-Corethrellidae taxa. The most parsimonious hypothesis for the evolution of sex chromosomes and genome organization in Culicidae would be that homomorphic sex chromosomes and a long-period interspersion pattern was ancestral in lineages leading to Toxorhynchitinae and Culcinae. Larger genomes developed in subsequent culicine lineages through accumulation of short-period interspersed repetitive elements. Heteromorphic sex chromosomes evolved early in the evolution of Anophelinae, and a long-period interspersion pattern was retained. The alternative scenario proposed by Rao and Rai (1987a) is that Culicidae arose from a chaoborid Mochlonyx-like ancestor with heteromorphic sex chromosomes and possibly short-period interspersion. This scenario would require the loss of heteromorphic sex chromosomes in the lineage leading to Toxorhynchitinae and Culicinae and the "shedding" of repetitive elements in the lineage leading to Anophelinae. Several interesting patterns have emerged from studies of C-banding, and the distribution of heterochromatin in Culicidae and phylogenies derived from these studies are supported by the modern cladistic analyses. Recent intensive multipoint linkage map studies suggest that recombination frequencies per genome have remained relatively constant over the course of culicid evolution such that Anophelinae, with a relatively small genome size, has a linkage map of similar size to Aedini. As a consequence, taxa in Anophelinae have higher amounts of recombination per haploid genome size than Culicinae. Although several key questions have yet to be addressed, the Culicidae remain one of the best-studied systems of genome evolution in animals.
Class actions in Colombia from global reality: the right of consumption

In Colombia the legal and constitutional inclusion of consumer law is due to a need for adapting a legislation to international standards from both, the UN directives as well as of the MERCOSUR projects, since the trade relations, international negotiations and the processes of globalization and seamless integration into markets required the guarantee of this kind of rights by the contracting states however, through this article and using legal research of an applied nature with a qualitative approach. Also, it aims to make a critic of the constitutional mechanisms disposed for the defense of the consumers right and collective right, it wants to create a review of the constitutional mechanisms disposed for the defends of the consumers rights as of collective rights, whom are little operative by not responding to the needs and realities of the contemporary consumer who lives in a globalized world. Palabras clave: Acciones colectivas, Bienes, Consumidores, Danos, Perjuicios, Mercado y Servicios.
CONFUSION AND REALITY IN PUBLIC POLICY: THE CASE OF THE BRITISH URBAN PROGRAMME*

. The paper concentrates on the realization of an inner city or urban problem in British politics in the mid-1960s. Rejecting the conventional explanation of the resultant‘urban programme’as solely the consequence of Labour reactions to Enoch Powell's ‘rivers of blood’ speech in 1968, the paper assesses the utility of a number of explanations for the gestation and ultimate shape of this new policy direction. Interest-group, elite and Marxist interpretations are also rejected, while amorphous academic ideas and bureaucratic domination of an embryonic policy agenda are offered as the two most plausible explanations of the subsequent shape of the ‘urban programme’. The paper concludes with an assessment of the impact of poorly conceived policy responses in generating more viable alternatives.
The mass ratio between neutrinos and charged leptons

SummaryIn the framework of the recently proposed electroweak theory on a Planck lattice, we are able to solve approximately the lattice Dyson equation for the fermion self-energy functions and show that the large difference of charged lepton and neutrino masses is caused by their very different gauge couplings. The predicted mass ratio (10-5–10-6) between neutrinos and charged lepton is fully compatible with present experiments.
Preferential binding properties of carboxyl and hydroxyl groups with aluminium salts for humic acid removal.

To systematically elucidate the removal characteristics of humic acid (HA), which are highly dependent on the molecular structure of HA, a series of representative HA model compounds containing different numbers and positions of carboxyl and hydroxyl groups were selected, and the chemical reaction behaviour between HA and aluminium coagulants was investigated. The results indicated that the number of carboxyl groups in the benzene ring and binding environment had great effects on the Al-binding properties of HA molecules. Under weakly acidic conditions, coordination occurred between carboxyl and Al ions, and the complexing capacity was restricted by the substituted position of hydroxyl groups. Under neutral conditions or at higher coagulant dosages, sweep coagulation occurred by surface complexation of aluminium hydroxide by carboxyl groups and hydrogen bonding between the hydroxyl group and aluminium hydroxide; this process was dependent on the substitutive pattern of the functional groups. Moreover, increased aliphatic chain length and benzene ring size could enhance hydrophobicity, and hence resulted in higher coagulation efficiency. This study provided new insight into the mechanism of the interaction between HA and aluminium coagulants.