Miracle-dz/UniFAR-FTUs huggingface dataset:
An Evaluation of the Contribution of Value Added Tax (Vat) To Resource Mobilization in Nigeria

Taxation as an instrument of fiscal policy has been a source of revenue to nations. This work sets to evaluate the contributions of Value Added Tax (VAT) to resource mobilization in Nigeria. The Ordinary Least Square (OLS) method of simple regression analysis was employed to determine the relationships between VAT and Real Gross Domestic Product (RGDP), VAT and Current Revenue (CREV), VAT and Internal Revenue (INREV); also the impact of VAT on RGDP, CREV and INREV. The general conclusion is that the VAT is an ideal form of taxation in Nigerian tax system and has significantly contributed to resource mobilization as well as capital formation to the economy. The recommendation is that all that are involve (both payer and administrator) should be adequately motivated to enable each in his/her own sphere perform well to ensure higher levels of efficiency and effectiveness. Key words: Revenue, Taxation, Resource mobilization, Sales tax, Capital formation, Consumption.
Integration of strategic management and quality assurance

The purpose of this study is to investigate the integration of quality assurance and strategic management in higher education. The study presents the concept of the quality map, which is a graphical representation of the quality assurance system. The quality map explicitly takes into account the environment, strategic planning and the internal processes of the organisation. The quality map helps the management of the higher education institution to present an overview of the quality assurance system to the external evaluators, members of the organisation, students and other stakeholders. The framework developed in this study is used to analyse the engagement of HEIs in regional development.
Different Toll‐like receptor agonists induce distinct macrophage responses

We previously reported that gram‐negative bacterial lipopolysaccharide (LPS) activates cells via Toll‐like receptor (TLR) 4, whereas the mycobacterial cell wall glycolipid lipoarabinomannan (LAM) activates cells via TLR2. We also identified a secreted TLR2 agonist activity in short‐term culture filtrates of Mycobacterium tuberculosis bacilli, termed soluble tuberculosis factor (STF). Here we show that STF contains mannosylated phosphatidylinositol (PIM) and that purified PIM possesses TLR2 agonist activity. Stimulation of RAW 264.7 macrophages by LPS, LAM, STF, and PIM rapidly activated nuclear factor (NF)‐κB, activator protein‐1 (AP‐1), and mitogen‐activated protein (MAP) kinases. These TLR agonists induced similar levels of NF‐κB and AP‐1 DNA‐binding activity, as well as trans‐activation function. Unexpectedly, these TLR agonists induced tumor necrosis factor α secretion, whereas only LPS was capable of inducing interleukin‐1β and nitric oxide secretion. Thus, different TLR proteins are still capable of activating distinct cellular responses, in spite of their shared capacities to activate NF‐κB, AP‐1, and MAP kinases.
Rapid disruption of epithelial barrier function by Salmonella typhimurium is associated with structural modification of intercellular junctions

Short-term infection of MDCK II monolayers with Salmonella typhimurium SL1344 caused a progressive decrease in transepithelial electrical resistance concomitant with decreased cation permselectivity and increased paracellular inulin flux. Cytochemical staining of F-actin, E-cadherin, and ZO-1 revealed the concentration of each junctional protein in invaded cells as a result of contraction at their apical poles and resultant distortion of adjacent uninvaded cells.
Liquid–vapor oscillations of water in hydrophobic nanopores

Water plays a key role in biological membrane transport. In ion channels and water-conducting pores (aquaporins), one-dimensional confinement in conjunction with strong surface effects changes the physical behavior of water. In molecular dynamics simulations of water in short (0.8 nm) hydrophobic pores the water density in the pore fluctuates on a nanosecond time scale. In long simulations (460 ns in total) at pore radii ranging from 0.35 to 1.0 nm we quantify the kinetics of oscillations between a liquid-filled and a vapor-filled pore. This behavior can be explained as capillary evaporation alternating with capillary condensation, driven by pressure fluctuations in the water outside the pore. The free-energy difference between the two states depends linearly on the radius. The free-energy landscape shows how a metastable liquid state gradually develops with increasing radius. For radii > ≈0.55 nm it becomes the globally stable state and the vapor state vanishes. One-dimensional confinement affects the dynamic behavior of the water molecules and increases the self diffusion by a factor of 2–3 compared with bulk water. Permeabilities for the narrow pores are of the same order of magnitude as for biological water pores. Water flow is not continuous but occurs in bursts. Our results suggest that simulations aimed at collective phenomena such as hydrophobic effects may require simulation times >50 ns. For water in confined geometries, it is not possible to extrapolate from bulk or short time behavior to longer time scales.
Short Sales Constraints and the Diversification Puzzle

Building on Miller's (1977) short sales constraints insight, we construct a model showing that investors should disagree less about the valuation of a conglomerate than about the valuations of its individual divisions. Disagreement, combined with short sales constraints, increases asset prices and thereby implies a conglomerate discount. The model provides a wide variety of empirically testable implications about the incidence and size of the conglomerate discount. We test several of these predictions, and find that (i) conglomerates face fewer short sales constraints and have less dispersion of opinion than focused firms, and (ii) the conglomerate discount increases with short sales constraints and decreases with differences of opinion. While we are unable to fully explain the conglomerate discount through proxies of short sales constraints and differences of opinion, we find that they reduce its magnitude by between 50-70% using matched sample estimates.
Comparison of Oxidative Properties, Light Absorbance, and Total and Elemental Mass Concentration of Ambient PM2.5 Collected at 20 European Sites

Objective It has been proposed that the redox activity of particles may represent a major determinant of their toxicity. We measured the in vitro ability of ambient fine particles [particulate matter with aerodynamic diameters ≤2.5 μm (PM2.5)] to form hydroxyl radicals (•OH) in an oxidant environment, as well as to deplete physiologic antioxidants (ascorbic acid, glutathione) in the naturally reducing environment of the respiratory tract lining fluid (RTLF). The objective was to examine how these toxicologically relevant measures were related to other PM characteristics, such as total and elemental mass concentration and light absorbance. Design Gravimetric PM2.5 samples (n = 716) collected over 1 year from 20 centers participating in the European Community Respiratory Health Survey were available. Light absorbance of these filters was measured with reflectometry. PM suspensions were recovered from filters by vortexing and sonication before dilution to a standard concentration. The oxidative activity of these particle suspensions was then assessed by measuring their ability to generate •OH in the presence of hydrogen peroxide, using electron spin resonance and 5,5-dimethyl-1-pyrroline-N-oxide as spin trap, or by establishing their capacity to deplete antioxidants from a synthetic model of the RTLF. Results and Conclusion PM oxidative activity varied significantly among European sampling sites. Correlations between oxidative activity and all other characteristics of PM were low, both within centers (temporal correlation) and across communities (annual mean). Thus, no single surrogate measure of PM redox activity could be identified. Because these novel measures are suggested to reflect crucial biologic mechanisms of PM, their use may be pertinent in epidemiologic studies. Therefore, it is important to define the appropriate methods to determine oxidative activity of PM.
The Relationship between Stellar Light Distributions of Galaxies and Their Formation Histories

A major problem in extragalactic astronomy is the inability to distinguish in a robust, physical, and model-independent way how galaxy populations are physically related to each other and to their formation histories. A similar, but distinct, and also long-standing question is whether the structural appearances of galaxies, as seen through their stellar light distributions, contain enough physical information to offer this classification. We argue through the use of 240 images of nearby galaxies that three model-independent parameters measured on a single galaxy image reveal its major ongoing and past formation modes and can be used as a robust classification system. These parameters quantitatively measure: the concentration (C), asymmetry (A), and clumpiness (S) of a galaxy's stellar light distribution. When combined into a three-dimensional "CAS" volume all major classes of galaxies in various phases of evolution are cleanly distinguished. We argue that these three parameters correlate with important modes of galaxy evolution: star formation and major merging activity. This is argued through the strong correlation of Hα equivalent width and broadband colors with the clumpiness parameter S, the uniquely large asymmetries of 66 galaxies undergoing mergers, and the correlation of bulge to total light ratios, and stellar masses, with the concentration index. As an obvious goal is to use this system at high redshifts to trace evolution, we demonstrate that these parameters can be measured, within a reasonable and quantifiable uncertainty with available data out to z ∼ 3 using the Hubble Space Telescope GOODS ACS and Hubble Deep Field images.
Osmotic Effects Induced by Pore-Forming Agent Nystatin: From Lipid Vesicles to the Cell

The responses of Chinese hamster ovary epithelial cells, caused by the pore-forming agent nystatin, were investigated using brightfield and fluorescence microscopy. Different phenomena, i.e., the detachment of cells, the formation of blebs, the occurrence of “cell-vesicles” and cell ruptures, were observed. These phenomena were compared to those discovered in giant lipid vesicles. A theoretical model, based on the osmotic effects that occur due to the size-discriminating nystatin transmembrane pores in lipid vesicles, was extended with a term that considers the conservation of the electric charge density in order to describe the cell’s behavior. The increase of the cellular volume was predicted and correlated with the observed phenomena.
Indian Ocean Dipole Response to Global Warming in the CMIP5 Multimodel Ensemble

The response of the Indian Ocean dipole (IOD) mode to global warming is investigated based on simulations from phase 5 of the Coupled Model Intercomparison Project (CMIP5). In response to increased greenhouse gases, an IOD-like warming pattern appears in the equatorial Indian Ocean, with reduced (enhanced) warming in the east (west), an easterly wind trend, and thermocline shoaling in the east. Despite a shoaling thermocline and strengthened thermocline feedback in the eastern equatorial Indian Ocean, the interannual variance of the IOD mode remains largely unchanged in sea surface temperature (SST) as atmosphericfeedbackandzonalwindvarianceweakenunderglobalwarming.Thenegativeskewnessineastern Indian Ocean SST is reduced as a result of the shoaling thermocline. The change in interannual IOD variance exhibits some variability among models, and this intermodel variability is correlated with the change in thermocline feedback. The results herein illustrate that mean state changes modulate interannual modes, and suggest that recent changes in the IOD mode are likely due to natural variations.
Relationships between Training Load, Salivary Cortisol Responses and Performance during Season Training in Middle and Long Distance Runners

Purpose Monitoring training from a multifactorial point of view is of great importance in elite endurance athletes. This study aims to analyze the relationships between indicators of training load, hormonal status and neuromuscular performance, and to compare these values with competition performance, in elite middle and long-distance runners. Method Fifteen elite middle and long-distance runners (12 men, 3 women; age = 26.3±5.1 yrs) were measured for training volume, training zone and session rate of perceived exertion (RPE) (daily), countermovement jump (CMJ) and salivary free cortisol (weekly) for 39 weeks (i.e., the whole season). Competition performance was also observed throughout the study, registering the season best and worst competitions. Results Season average salivary free cortisol concentrations correlate significantly with CMJ (r = −0.777) and RPE (r = 0.551). Also, weekly averages of CMJ significantly correlates with RPE (r = −0.426), distance run (r = −0.593, p<0.001) and training zone (r = 0.437, p<0.05). Finally, it was found that the CMJ (+8.5%, g = 0.65) and the RPE (−17.6%, g = 0.94) measured the week before the best competition performance of the season were significantly different compared with the measurement conducted the week before the season’s worst competition performance. Conclusions Monitoring weekly measurements of CMJ and RPE could be recommended to control training process of such athletes in a non-invasive, field-based, systematic way.
Pulmonary Arteries Segmentation and Feature Extraction through Slice Marching

We propose a novel method, slice marching1, for segmenting opacified vessels tree in 3D images (volume data), from multislice computed tomography (MSCT) scans. The method uses fast marching with freezing of boundaries to advance inside the vessel, slice per slice. Large scale features, such as vessel section and curvature, are evaluated for each slice. These features can then be used to influence the speed of propagation (in the sense of interface evolution theory), thus combining image data and anatomical properties for the segmentation task. As a by-product of the method, the extracted features can also be used for other purposes, for instance, vessels diagnosis. Keywords— segmentation; pulmonary arteries; pulmonary embolism; fast marching; region growing; CT; vessels; emboli detection
Dilemma of a Paradise Destination: Tourism Education and Local Employment as Contributors to Sustainable Development

Sustainable tourism development is frequently promoted by Small Island Developing States (SIDS), to curb the developmental constraints which they face, as well as to create employment opportunities. However, in pursuit of tourism development, many SIDS have often ignored the crucial component of local participation in both tourism decision making and employment. Using mixed methodology, the aim of this research was to determine the role of tourism education and local employment as factors contributing to the sustainable development of tourism in the context of a SIDS destination. The research indicated that there are numerous factors mitigating local participation in tourism employment. The research further indicated that tourism education can play a crucial role in sustainable development of the destination. Concurrently, the research findings indicated that in aggressive pursuit of tourism development, the government has failed to address the critical areas of local employment and tourism education as part of the broader national development plans.
A PERFORMANCE EVALUATION FOR AD HOC ROUTING PROTOCOLS IN REALISTIC MILITARY SCENARIOS

within the range of 250 m. However, such propagation and network models are quite different from real-world military environments, where a few hundred MHz band (i.e., VHF or even HF) is used with very low data transmission rates (e.g., 384 Kbps). In this paper, we consider more realistic military scenarios and evaluate the performance of four well-known ad hoc routing protocols (i.e., AODV, DSR, LAR and OLSR) using QualNet. Our preliminary simulation results show that the DSR and LAR protocols achieve relatively good performance, compared to the other protocols.
Evaluation of Biliary Calprotectin as a Biomarker in Primary Sclerosing Cholangitis

AbstractPrimary sclerosing cholangitis (PSC) is a chronic inflammatory disease of the bile ducts with limited therapeutic options except liver transplantation. Reliable biomarkers to predict the disease course are unavailable, and currently employed disease activity scores such as the Mayo risk score (MRS) have limitations. The present study aims to evaluate biliary calprotectin as a marker of disease activity and prognosis in PSC.This is a monocentric retrospective observational study. Calprotectin concentrations were measured by an enzyme-linked immunosorbent assay in bile samples collected by endoscopic retrograde cholangiography from 106 PSC patients and 20 controls. Biliary calprotectin concentrations were compared between the 2 groups. In PSC patients, results were evaluated with regard to the presence of dominant bile duct stenoses, bile microbiology, MRS, survival free of liver transplantation, and necessity for bile duct interventions in the further disease course.Median (interquartile ranges) biliary calprotectin concentrations were higher in PSC patients than in controls (3646 ng/mL, 249–9748 vs 116 ng/mL, 104–655; P < 0.001). In the PSC cohort, higher biliary calprotectin concentrations were associated with the presence of microbes in bile (P = 0.02), the occurrence of dominant bile duct stenosis at any time in the disease course (P = 0.005), and the necessity for future bile duct interventions (P = 0.02). Patients with biliary calprotectin concentrations above a cut-off of 11,610 ng/mL displayed significantly shorter transplantation-free survival than those with biliary calprotectin concentrations ⩽11,610 ng/mL (P < 0.001). Univariate Cox regression analysis revealed high biliary calprotectin concentration (>11,610 ng/mL) as a risk factor of shorter transplantation-free survival of PSC patients (P < 0.001) beside high plasma alkaline phosphatase (ALP) concentration (>142.5 U/L) (P = 0.006), high MRS (≥2) (P < 0.001), and nonsterility of bile (P = 0.03). Multivariate analysis identified only MRS (P = 0.002) and ALP concentration (P = 0.04) as independent risk factors.Our data strongly suggest that biliary calprotectin may be a valuable additional marker for disease activity and a predictor of outcome in PSC, so that further studies for evaluation of calprotectin in this disease are warranted.
A QUALIDADE DE VIDA NO TRABALHO DE PESSOAS COM DEFICIÊNCIA: um estudo de caso em uma grande empresa do setor metalúrgico.

O presente trabalho tem como objetivo investigar a qualidade de vida no trabalho (QVT) de pessoas com deficiencia, tendo como base o modelo teorico de Walton (1973). O estudo foi direcionado para pessoas com deficiencia visual, auditiva e fisica. A pesquisa foi de carater descritivo, mediante estudo de caso de uma empresa metalurgica de grande porte. O metodo de pesquisa adotado foi quantitativo e qualitativo, a partir da aplicacao de questionarios e realizacao de entrevistas. A analise dos resultados permitiu inferir satisfatoria qualidade de vida no trabalho para a populacao pesquisada. Os fatores remuneracao, condicoes de trabalho, uso e desenvolvimento de capacidades e oportunidades de crescimento profissional foram os que apresentaram as mais baixas medias. Ao serem inquiridos acerca dos fatores que sao determinantes em sua qualidade de vida no trabalho, os entrevistados os enumeraram por ordem de importância e declararam ser oportunidade de crescimento profissional o que mais os influencia em sua QVT e os fatores relevância de seu trabalho, direitos na empresa e equilibrio entre trabalho e vida os que, nesta ordem, menos interferem em sua QVT.
Electronic trading in order-driven markets: efficient execution

In this paper, we address the importance of efficient execution in electronic markets. Due to intense competition for profit opportunities, trading costs can represent a significant portion of overall return. They must be taken into account both when a specific trade is being executed, and when a general investment strategy is being designed. We empirically demonstrate that by combining market orders (which offer immediate execution regardless of price) and limit orders (which offer uncertain execution at a specified price), we are able to obtain a superior average price than by using market orders only. Our analysis highlights the trade-off between expected price improvement from limit orders and the risk of non-execution. We show how to determine the optimal limit order price in a simplified setting and suggest how this approach can be generalized to a complete solution. All of our experimental results are obtained on an extensive collection of NASDAQ limit order data.
RNF146 Inhibits Excessive Autophagy by Modulating the Wnt-β-Catenin Pathway in Glutamate Excitotoxicity Injury

Glutamate induced excitotoxicity is common in diverse neurological disorders. RNF146 as an E3 ubiquitin ligase protects neurons against excitotoxicity via interfering with Poly (ADP-ribose) (PAR) polymer-induced cell death (parthanatos). However, the neuroprotective role of RNF146 has not been fully understood. We aimed to investigate the role of RNF146 in modulating autophagy in HT22 cells under glutamate excitotoxicity injury. Here we found that induction of RNF146 decreased the cellular damage and excitotoxicity induced by glutamate. RNF146 also suppressed the excessive autophagy, which is detrimental to HT22 cells survival, induced by glutamate or rapamycin treatment. In addition, we find that Wnt/β-catenin was a negative regulation factor for autophagy in glutamate excitotoxicity. Over-expression of RNF146 promoted Wnt/β-catenin signaling, which was related to destabilization of β-catenin destruction complex. These results indicated that RNF146 acted as a neuroprotective agent against glutamate-induced excitatory damage, and this neuroprotection might be at least partly dependent on the inhibition of excessive autophagy by regulating Wnt/β-catenin signaling.