Tax Policy and Consumer Spending: Evidence from Japanese Fiscal Experiments

This paper studies the extent to which the impact of tax policy on consumer spending differs between temporary and permanent, as well as anticipated and unanticipated tax changes. To discriminate between them, we use institutional information such as legal distinction between temporary and permanent tax changes, as well as timing of policy announcement and implementation. We find that the impact of temporary changes is significantly smaller than the impact of permanent changes. We also find that more than 80 per cent of Japanese consumers, including those who distinguish between temporary and permanent tax changes, respond to tax changes at the time of their implementation and not at the time of a policy announcement. We suggest an interpretation that these consumers follow a near-rational decision rule.

認知行動療法における認知変容過程の分析と検証に関する研究 : メタ認知構造に注目して

関西学院大

Lignin Modification by Termite and Its Symbiotic Protozoa

この論文は国立情報学研究所の学術雑誌公開支援事業により電子化されました

The Specific Heat of Copper Alloys Containing Small Amounts of Iron

The specific heat of copper alloys containing small amounts of iron (0.3 to 3.5 at. % of iron) was measured under various heat treatment conditions at liquid helium temperatures. The excess specific heat of copper-iron alloys in solid solution was observed and it would be due to a magnetic origin. It is tried to explain the specific heat by the Marshall-Klein theory based on s-d interactions and the Ising model. The specific heat of copper alloys containing γ-iron precipitates involves a temperature independent contribution from the superparamagnetic character of γ-iron precipitates

The risk of antibiotics and enterocolitis for the development of inflammatory bowel disease: a Japanese administrative database analysis

Previous studies have shown that antibiotic use and enterocolitis increase the risk of developing inflammatory bowel disease (IBD) in western countries. However, these risk factors have not yet been identified in Asian populations. This study aimed to investigate the risk of IBD development associated with antibiotic use and enterocolitis in Japan. A Japanese health insurance claims database was used to identify patients recently diagnosed with Crohn\u27s disease (CD) and ulcerative colitis (UC) along with five matched participants without IBD. Episodes of antibiotic use and enterocolitis for 1 and 2 years before the date of diagnosis were analyzed using a conditional regression test. A total of 371 patients with CD and 2420 with UC were included. The adjusted odds ratio (AOR) increased in association with antibiotic use to 1.61 (95% confidence interval [CI] 1.26-2.05) and 1.20 (95% CI 1.09-1.31) and enterocolitis to 3.40 (95% CI 2.60-4.44) and 2.14 (95% CI 1.88-2.43) in 1 year in CD and UC, respectively. The risk associated with antibiotics was independent of the number or type of antibiotics, and the risk associated with enterocolitis did not differ with the pathogen that caused the disease. However, prior exposure to antibiotic use and enterocolitis was associated with an increased risk of developing IBD

UNC93B1 Physically Associates with Human TLR8 and Regulates TLR8-Mediated Signaling

Toll-like receptors (TLRs) 3, 7, 8, and 9 are localized to intracellular compartments where they encounter foreign or self nucleic acids and activate innate and adaptive immune responses. The endoplasmic reticulum (ER)-resident membrane protein, UNC93B1, is essential for intracellular trafficking and endolysosomal targeting of TLR7 and TLR9. TLR8 is phylogenetically and structurally related to TLR7 and TLR9, but little is known about its localization or function. In this study, we demonstrate that TLR8 localized to the early endosome and the ER but not to the late endosome or lysosome in human monocytes and HeLa transfectants. UNC93B1 physically associated with human TLR8, similar to TLRs 3, 7, and 9, and played a critical role in TLR8-mediated signaling. Localization analyses of TLR8 tail-truncated mutants revealed that the transmembrane domain and the Toll/interleukin-1 receptor domain were required for proper targeting of TLR8 to the early endosome. Hence, although UNC93B1 participates in intracellular trafficking and signaling for all nucleotide-sensing TLRs, the mode of regulation of TLR localization differs for each TLR