918 research outputs found
Equity-based Compensation of Outside Directors and Corporate Tax Avoidance
This study examines whether outside directorsâ equity-based compensation is associated with a firmâs tax avoidance. Using an instrumental variable approach that mitigates the endogeneity concern of director equity incentives, we find that firms paying a higher fraction of their outside director compensation in the form of equity have lower long-run effective tax rate. In addition, the positive effect of outside director equity incentives on tax avoidance is more pronounced in firms adopting a prospector-type business strategy and in firms that are more financially constrained. Overall the findings collectively suggest that equity-based compensation helps motivate outside directors to perform better advising and monitoring so that managers engage in more tax avoidance to maximize shareholder wealth
Light Flicker Detector
Light flickering can be detrimental to humans even if imperceptible. Headaches, migraine, and/or eye strain can result from exposure to flickering light. This disclosure describes techniques to detect and monitor light flicker. An ambient light sensor detects flickering in environmental lighting. Environmental light intensity is measured over a wide spectrum covering the human perceptive range. The peak flicker frequencies (and their magnitudes), flicker percentages, etc. are determined. If a substantial amount of flicker (greater than a threshold) is detected, an alert is provided. Furthermore, auto-generated instructions enable users to determine the light source that is the source of flickering
Esophageal Food Impaction: A Homemade Suction Tube Attached to Esophagogastroduodenoscopy for Food Bolus Removal
The most common esophageal foreign body in adults is impacted food bolus. Polypectomy snares, Dormia baskets, retrieval nets, rat-tooth forceps, alligator forceps or polyp graspers are usually used to remove it. Here, we report the case of a 78-year-old woman whose esophagogastroduodenoscopy (EGD) showed a firm goose liver impacted tightly in the lower esophagus; all of the above-mentioned retrieval instruments could not remove it. We used a homemade device by attaching a modified nasogastric tube to an EGD and successfully removed the goose liver by suction under endoscopic visualization. The method is very effective to remove firm and tightly impacted materials in a narrow lumen. When the usual retrieval instruments fail, a homemade suction tube attached to an EGD is an alternative
Probing the A1 to L10 Transformation in FeCuPt Using the First Order Reversal Curve Method
The A1- L10 phase transformation has been investigated in (001) FeCuPt thin
films prepared by atomic-scale multilayer sputtering and rapid thermal
annealing (RTA). Traditional x-ray diffraction is not always applicable in
generating a true order parameter, due to non-ideal crystallinity of the A1
phase. Using the first-order reversal curve (FORC) method, the A1 and L10
phases are deconvoluted into two distinct features in the FORC distribution,
whose relative intensities change with the RTA temperature. The L10 ordering
takes place via a nucleation-and-growth mode. A magnetization-based phase
fraction is extracted, providing a quantitative measure of the L10 phase
homogeneity.Comment: 17 pages, 5 figures, 4 page supplementary material (4 figures
Novel biodegradable sandwich-structured nanofibrous drug-eluting membranes for repair of infected wounds: an in vitro and in vivo study
Dave Wei-Chih Chen1,2, Jun-Yi Liao3, Shih-Jung Liu2, Err-Cheng Chan41Department of Orthopedic Surgery, Chang Gung Memorial Hospital, 2Department of Mechanical Engineering, 3Graduate Institute of Medical Mechatronics, 4School of Medical Technology, Chang Gung University, Kwei-San, Tao-Yuan, TaiwanBackground: The purpose of this study was to develop novel sandwich-structured nanofibrous membranes to provide sustained-release delivery of vancomycin, gentamicin, and lidocaine for repair of infected wounds.Methods: To prepare the biodegradable membranes, poly(D, L)-lactide-co-glycolide (PLGA), collagen, and various pharmaceuticals, including vancomycin, gentamicin, and lidocaine, were first dissolved in 1,1,1,3,3,3-hexafluoro-2-propanol. They were electrospun into sandwich-structured membranes with PLGA/collagen as the surface layers and PLGA/drugs as the core. An elution method and a high-pressure liquid chromatography assay were used to characterize in vivo and in vitro drug release from the membranes. In addition, repair of infected wounds in rats was studied. Histological examination of epithelialization and granulation at the wound site was also performed.Results: The biodegradable nanofibrous membranes released large amounts of vancomycin and gentamicin (well above the minimum inhibition concentration) and lidocaine in vivo for more than 3 weeks. A bacterial inhibition test was carried out to determine the relative activity of the antibiotics released. The bioactivity ranged from 40% to 100%. The nanofibrous membranes were functionally active in treating infected wounds, and were very effective as accelerators in early-stage wound healing.Conclusion: Using the electrospinning technique, we will be able to manufacture biodegradable, biomimetic, nanofibrous, extracellular membranes for long-term delivery of various drugs.Keywords: nanofibrous, sandwich-structured, drug-eluting membranes, electrospinning, release characteristics, repair, wound infectio
Stationary Light Pulses in Cold Atomic Media
Stationary light pulses (SLPs), i.e., light pulses without motion, are formed
via the retrieval of stored probe pulses with two counter-propagating coupling
fields. We show that there exist non-negligible hybrid Raman excitations in
media of cold atoms that prohibit the SLP formation. We experimentally
demonstrate a method to suppress these Raman excitations and realize SLPs in
laser-cooled atoms. Our work opens the way to SLP studies in cold as well as in
stationary atoms and provides a new avenue to low-light-level nonlinear optics.Comment: 4 pages, 4 figure
Autoimmunity-related demyelination in infection by Japanese encephalitis virus
Japanese encephalitis (JE) virus is the most common cause of epidemic viral encephalitis in the world. The virus mainly infects neuronal cells and causes an inflammatory response after invasion of the parenchyma of the brain. The death of neurons is frequently observed, in which demyelinated axons are commonly seen. The mechanism that accounts for the occurrence of demyelination is ambiguous thus far. With a mouse model, the present study showed that myelin-specific antibodies appeared in sera, particularly in those mice with evident symptoms. Meanwhile, specific T cells proliferating in response to stimulation by myelin basic protein (MBP) was also shown in these mice. Taken together, our results suggest that autoimmunity may play an important role in the destruction of components, e.g., MBP, of axon-surrounding myelin, resulting in demyelination in the mouse brain after infection with the JE virus
A HO-IRT BASED DIAGNOSTIC ASSESSMENT SYSTEM WITH CONSTRUCTED RESPONSE ITEMS
ABSTRACT The aim of the present study was to develop an on-line assessment system with constructed response items in the context of elementary mathematics curriculum. The system recorded the problem solving process of constructed response items and transfered the process to response codes for further analyses. An inference mechanism based on artificial intelligence was implemented with the system to diagnose the bugs in the problem solving process automatically. To examine the performance of the system, a "Multiplication of Fraction" test was constructed and administered to 158 six graders in Taiwan. The results showed that the mean of classification accuracies of the bugs is above 97%, which implies that the proposed system identifies leaning bugs accurately and efficiently. In addition to bug identification, a high-order item response theory (HO-IRT) was applied to estimate the overall and domain abilities. The correlations between the abilities estimated with HO-IRT and the number of bugs were highly correlated, which suggests that the more learning bugs children possessed the lower his/her mathematic abilities would be. Keywords: constructed response item, computerized test, automated scoring, high-order item response theory INTRODUCTION Constructed response (CR) items are open ended, short answer questions that elicit students' higher-level cognitive abilities and are beneficial to evaluate complex concepts or skills such as problem solvin
- âŠ