Who Pays the Price of Civilization?

At the current juncture of fiscal uncertainty and pending tax reform, this Article addresses tax compliance, combining principles of tax law with methodologies of social science. A narrative on the evolution of the rule of law introduces social science methodologies for studying the operation of law in historical and cultural context. Then the Article sets forth an overview of Federal individual income taxation. As the core data, the Article presents a survey on U.S. taxpayer compliance attitudes gathered by a research team of which the author was a member. To complement the U.S. data, the Article discusses field studies from other countries reported in the social science literature. In turn, the Article discusses the implications of the social science research to the effect that compliance with the rule of law, represented here by a modern fiscal apparatus, may wax and wane through history as national bureaucracy siphons resources off their local origins. Contrary to the theoretical story of legal evolution, actual cases haven’t culminated in an ideal civilized state. Finally, the Article makes suggestions for future research on tax law compliance. The Article concludes that rational-legal authority may have less effect on taxpayer compliance than primordial personal motivations

INEX Tweet Contextualization Task: Evaluation, Results and Lesson Learned

Microblogging platforms such as Twitter are increasingly used for on-line client and market analysis. This motivated the proposal of a new track at CLEF INEX lab of Tweet Contextualization. The objective of this task was to help a user to understand a tweet by providing him with a short explanatory summary (500 words). This summary should be built automatically using resources like Wikipedia and generated by extracting relevant passages and aggregating them into a coherent summary. Running for four years, results show that the best systems combine NLP techniques with more traditional methods. More precisely the best performing systems combine passage retrieval, sentence segmentation and scoring, named entity recognition, text part-of-speech (POS) analysis, anaphora detection, diversity content measure as well as sentence reordering. This paper provides a full summary report on the four-year long task. While yearly overviews focused on system results, in this paper we provide a detailed report on the approaches proposed by the participants and which can be considered as the state of the art for this task. As an important result from the 4 years competition, we also describe the open access resources that have been built and collected. The evaluation measures for automatic summarization designed in DUC or MUC were not appropriate to evaluate tweet contextualization, we explain why and depict in detailed the LogSim measure used to evaluate informativeness of produced contexts or summaries. Finally, we also mention the lessons we learned and that it is worth considering when designing a task

Loss of mouse Stmn2 function causes motor neuropathy

Amyotrophic lateral sclerosis (ALS) is characterized by motor neuron degeneration accompanied by aberrant accumulation and loss of function of the RNA-binding protein TDP43. Thus far, it remains unresolved to what extent TDP43 loss of function directly contributes to motor system dysfunction. Here, we employed gene editing to find whether the mouse ortholog of the TDP43-regulated gene STMN2 has an important function in maintaining the motor system. Both mosaic founders and homozygous loss-of-function Stmn2 mice exhibited neuromuscular junction denervation and fragmentation, resulting in muscle atrophy and impaired motor behavior, accompanied by an imbalance in neuronal microtubule dynamics in the spinal cord. The introduction of human STMN2 through BAC transgenesis was sufficient to rescue the motor phenotypes observed in Stmn2 mutant mice. Collectively, our results demonstrate that disrupting the ortholog of a single TDP43-regulated RNA is sufficient to cause substantial motor dysfunction, indicating that disruption of TDP43 function is likely a contributor to ALS

Status of Muon Collider Research and Development and Future Plans

The status of the research on muon colliders is discussed and plans are outlined for future theoretical and experimental studies. Besides continued work on the parameters of a 3-4 and 0.5 TeV center-of-mass (CoM) energy collider, many studies are now concentrating on a machine near 0.1 TeV (CoM) that could be a factory for the s-channel production of Higgs particles. We discuss the research on the various components in such muon colliders, starting from the proton accelerator needed to generate pions from a heavy-Z target and proceeding through the phase rotation and decay ($\pi \to \mu \nu_{\mu}$) channel, muon cooling, acceleration, storage in a collider ring and the collider detector. We also present theoretical and experimental R & D plans for the next several years that should lead to a better understanding of the design and feasibility issues for all of the components. This report is an update of the progress on the R & D since the Feasibility Study of Muon Colliders presented at the Snowmass'96 Workshop [R. B. Palmer, A. Sessler and A. Tollestrup, Proceedings of the 1996 DPF/DPB Summer Study on High-Energy Physics (Stanford Linear Accelerator Center, Menlo Park, CA, 1997)].Comment: 95 pages, 75 figures. Submitted to Physical Review Special Topics, Accelerators and Beam

Whole-epigenome analysis in multiple myeloma reveals DNA hypermethylation of B cell-specific enhancers

Contains fulltext : 140075.pdf (Publisher’s version ) (Open Access

Common genetic variants in the CLDN2 and PRSS1-PRSS2 loci alter risk for alcohol-related and sporadic pancreatitis

Pancreatitis is a complex, progressively destructive inflammatory disorder. Alcohol was long thought to be the primary causative agent, but genetic contributions have been of interest since the discovery that rare PRSS1, CFTR, and SPINK1 variants were associated with pancreatitis risk. We now report two significant genome-wide associations identified and replicated at PRSS1-PRSS2 (1×10-12) and x-linked CLDN2 (p < 1×10-21) through a two-stage genome-wide study (Stage 1, 676 cases and 4507 controls; Stage 2, 910 cases and 4170 controls). The PRSS1 variant affects susceptibility by altering expression of the primary trypsinogen gene. The CLDN2 risk allele is associated with atypical localization of claudin-2 in pancreatic acinar cells. The homozygous (or hemizygous male) CLDN2 genotype confers the greatest risk, and its alleles interact with alcohol consumption to amplify risk. These results could partially explain the high frequency of alcohol-related pancreatitis in men – male hemizygous frequency is 0.26, female homozygote is 0.07