Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax non-compliance among SMCs in Malaysia: tax audit evidence

Purpose - – The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and the evolving nature of the Malaysian corporate tax system have motivated this study. The purpose of this paper is to examine the determinants of corporate tax non-compliance among small-and-medium-sized corporations (SMCs) in Malaysia. Design/methodology/approach - – This study used economic deterrence theory to analyze and test 375 tax-audited cases finalized by the Inland Revenue Board of Malaysia in 2011. Findings - – Multiple regression results revealed that marginal tax rate, company size and types of industry exerted significant effects on corporate tax non-compliance. The services and construction industries were noted to be the predominant industries engaged in tax non-compliance. The amount of concealed income unearthed during tax audit indicates clearly that there is widespread tax non-compliance in Malaysia and the quantum of tax lost through tax non-compliance is quite high. Research limitations/implications - – This study only sampled SMCs audited in 2011, hence, care has been exercised in generalizing the findings. Practical implications - – This study affirms that marginal tax rate, company size and types of industry are the main factors influencing compliance behavior of SMCs. The findings provide important insights not only to the Malaysian tax authority, but also to tax authorities and tax researchers in other parts of the world given that tax non-compliance of SMCs is a prevalent and universal problem. For example, with regard to the finding that marginal tax rate and company size are linked to non-compliance, it can be surmised that tax authorities ought to divert resources to firms with such characteristics when conducting audits. Originality/value - – Most tax research tax examining corporate tax non-compliance used financial data from annual reports to predict tax non-compliance, which are not very accurate. This study used actual tax audit cases obtained from the tax authority which are reflective of the actual situation. This study complements the scant existing literature by empirically evaluating the factors that influenced corporate tax non-compliance in a developing country like Malaysia.
AIDS-related knowledge, condom usage among medical postgraduates.

OBJECTIVE To investigate the knowledge about safety/unsafety of sexual acts relating to HIV transmission, levels of embarrassment related to condom and condom usage among medical postgraduates. METHODS From August to December, 1998, a self-administered anonymous questionnaire was given to 271 new medical postgraduates from two medical colleges of Beijing and Hebei Province. RESULTS There was a hazy understanding of the protective function of condom from AIDS among medical postgraduates. Only 14.4% medical postgraduates persisted in using condom, and 27.94% had never or almost never used it. The levels of embarrassment about condom were high. The median score was 3.55 +/- 0.98. Whether to use condom was related with the attitudes to condom, but not to AIDS. CONCLUSION There was some misunderstanding about condom and inconsistent condom usage in medical postgraduates. So it is essential to strengthen the sexual health education among them.
Exercise-Enhanced Sequential Modeling for Student Performance Prediction

In online education systems, for offering proactive services to students (e.g., personalized exercise recommendation), a crucial demand is to predict student performance (e.g., scores) on future exercising activities. Existing prediction methods mainly exploit the historical exercising records of students, where each exercise is usually represented as the manually labeled knowledge concepts, and the richer information contained in the text description of exercises is still underexplored. In this paper, we propose a novel Exercise-Enhanced Recurrent Neural Network (EERNN) framework for student performance prediction by taking full advantage of both student exercising records and the text of each exercise. Specifically, for modeling the student exercising process, we first design a bidirectional LSTM to learn each exercise representation from its text description without any expertise and information loss. Then, we propose a new LSTM architecture to trace student states (i.e., knowledge states) in their sequential exercising process with the combination of exercise representations. For making final predictions, we design two strategies under EERNN, i.e., EERNNM with Markov property and EERNNA with Attention mechanism. Extensive experiments on large-scale real-world data clearly demonstrate the effectiveness of EERNN framework. Moreover, by incorporating the exercise correlations, EERNN can well deal with the cold start problems from both student and exercise perspectives.
Molecular structures of cdc2-like kinases in complex with a new inhibitor chemotype

Cdc2-like kinases (CLKs) represent a family of serine-threonine kinases involved in the regulation of splicing by phosphorylation of SR-proteins and other splicing factors. Although compounds acting against CLKs have been described, only a few show selectivity against dual-specificity tyrosine phosphorylation regulated-kinases (DYRKs). We here report a novel CLK inhibitor family based on a 6,7-dihydropyrrolo[3,4-g]indol-8(1H)-one core scaffold. Within the series, 3-(3-chlorophenyl)-6,7-dihydropyrrolo[3,4-g]indol-8(1H)-one (KuWal151) was identified as inhibitor of CLK1, CLK2 and CLK4 with a high selectivity margin towards DYRK kinases. The compound displayed a potent antiproliferative activity in an array of cultured cancer cell lines. The X-ray structure analyses of three members of the new compound class co-crystallized with CLK proteins corroborated a molecular binding mode predicted by docking studies.
Linking Organizational Justice to Job Performance: Evidence from the Restaurant Industry in East Asia

This study examines the role of justice in a leader–subordinate dyadic relationship and the effect of the relationship quality on job performance in the restaurant industry. Based on the well-established framework of justice, the social exchange theory, and Confucian cultural background (collectivism) in East Asia, the study proposes and tests a model that attempts to understand a dynamic relationship among four dimensions of justice, two types of trust, and job performance. Using the data collected from restaurant employees in South Korea, the study finds that distributive justice and interactional justice are critical for nurturing an affect-based trust in East Asia.
Rationally addicted to drinking and smoking?

When modelling demand for addictive consumption goods, the most widely used framework is the rational addiction model proposed by Becker and Murphy. This paper extends the rational addiction model to include two addictive consumption goods, alcohol and cigarettes, and using aggregate annual time series on sales volumes for the period 1955–1999, estimates the aggregate demand for these goods in Sweden, where OLS estimates are compared to GMM estimates allowing for possible endogeneity of lagged and lead consumption. First, the demand for alcohol and cigarettes are estimated as separate equations and it is found that alcohol demand is quite well described by the rational addiction model while the same is not true for cigarettes. The own-price elasticities are negative, and alcohol demand is more elastic than cigarette demand. The cross-price elasticities are also negative, showing that alcohol and cigarettes are complements. Since consumption of alcohol and cigarettes are probably simultaneous decisions, the demand for these goods is estimated as a system of equations and it is found that alcohol demand is still positively affected by lagged and lead consumption while cigarette demand is not. It is also found that the elasticities obtained are now generally smaller compared to when estimating the equations separately.
Rapid Induction of Regulatory and Transporter Genes in Response to Phosphorus, Potassium, and Iron Deficiencies in Tomato Roots. Evidence for Cross Talk and Root/Rhizosphere-Mediated Signals1

Mineral nutrient deficiencies constitute major limitations for plant growth on agricultural soils around the world. To identify genes that possibly play roles in plant mineral nutrition, we recently generated a high-density array consisting of 1,280 genes from tomato (Lycopersicon esculentum) roots for expression profiling in nitrogen (N) nutrition. In the current study, we used the same array to search for genes induced by phosphorus (P), potassium (K+), and iron (Fe) deficiencies. RNA gel-blot analysis was conducted to study the time-dependent kinetics for expression of these genes in response to withholding P, K, or Fe. Genes previously not associated with P, K, and Fe nutrition were identified, such as transcription factor, mitogen-activated protein (MAP) kinase, MAP kinase kinase, and 14-3-3 proteins. Many of these genes were induced within 1 h after withholding the specific nutrient from roots of intact plants; thus, RNA gel-blot analysis was repeated for specific genes (transcription factor and MAP kinase) in roots of decapitated plants to investigate the tissue-specific location of the signal triggering gene induction. Both genes were induced just as rapidly in decapitated plants, suggesting that the rapid response to the absence of P, K, or Fe in the root-bathing medium is triggered either by a root-localized signal or because of root sensing of the mineral environment surrounding the roots. We also show that expression of Pi, K, and Fe transporter genes were up-regulated by all three treatments, suggesting coordination and coregulation of the uptake of these three essential mineral nutrients.
Lead-lag relationship between spot index and futures price of the nikkei stock average

This paper examines the lead-lag relationship between the spot index and futures price of the Nikkei Stock Average. Using daily data in the post-crash period we investigate the interaction between the spot and futures series through the error correction model. Two versions of error correction models are considered, depending on the postulated long-run equilibrium relationship. It is found that lagged changes in the futures price affect the short-term adjustment in the spot index, but not vice versa. Forecasting models for the spot index are also constructed using the univariate time series approach and the vector autoregressive method. For the post-sample forecast comparison the error correction models produce the best results. The vector autoregressive method performs better than the martingale model, while the univariate time series method gives the poorest forecasts.
Firm heterogeneity and regional business cycles differentials

We analyze the effect of firm heterogeneity on regional business cycle differentials. Using monthly firm-level data for Italy and estimating discrete-response models, we document sizeable and countercyclical differences in amplitude between the Northern and the Southern business cycles. We explore the role of sectoral mix and several firm-specific factors in explaining regional business cycle gaps. Results suggest that regional differences in sectoral composition are not responsible for these discrepancies, whereas firm-level heterogeneity explains 50% of the North–South gap. These results are robust to controlling for (i) firm fixed effects, (ii) spatial fixed effects and (iii) simultaneity bias.
Toward a Political Framework for Flexible Management of Decline

Research on organizational decline suggests that some organizations cope with decline by becoming more rigid, while others become more flexible and risk taking. Few studies have examined the specific managerial activities that lead to the more flexible course. This study reanalyzes a case of organizational decline in a small midwestern school district that coped successfully by implementing a carefully structured participation process. Administrative leaders in the district, in particular the superintendent, "opened a conversation" through a carefully arranged and supported task force with a broad group of citizens, staff, teachers and students about the goals and priorities of the district. The citizens' committee efforts continued for six months and resulted in a strong consensus for action a tax levy, closing a school, restatement of program priorities and staff rollbacks. The case points to managerial actions that other organizations could follow to remain flexible and vitalized during decline. Critical steps included: shaping the perceptual fields of participants through information and disclosure in order to help participants recognize a serious and urgent problem without introducing crisis; careful management and operational support of task formats for broadened participation, with minimal influence on the substance of their recommendations; leadership through coaching of submanagers who facilitated the process indirectly; anticipating and dealing directly with conflicts by balancing views and channeling different interests into shared governance opportunities where heterogeneity was valued and institutional knowledge could be gained. The authors advance a political model, based on management as a process of governance, to explain how the leadership in this organization conceptualized its role. Management acted as a steward for decisions about organizational goals and legitimacy that others would make. By surrendering the power to shape reality for others and instead allowing them through discourse to establish a coherent policy out of heterogeneity, the superintendent created commitment to the organization during a time of stress and eventually a robust consensus which became the basis for action. A model of shared governance that was in harmony with the community's history and values and that reflected the superintendent's personal philosophy was implemented through specific activities. The shared governance model provides a unified conceptual explanation for why the superintendent acted as he did, and it highlights the specific functions managers might perform if the organization is to respond flexibly during decline. The political interpretation extends and refines current theoretical models of organizational decline processes and suggests approaches that are potentially applicable to other organizations.
Social Fractionalization, Endogenous Appropriation Norms, and Economic Development

We investigate how social composition affects competitive and cooperative behaviour in a linear growth model without secure property rights. If a society is homogeneous or highly fractionalized, it is in the self-interest of people to cooperate. The first-best allocation is enforced through trigger strategies, and growth is independent from social structure. If a society is polarized, i.e. if it consists of a small number of groups, the first-best solution can turn out to be unenforceable and groups will follow an exploitative strategy. In this case, the rate of growth is monotonously decreasing in the degree of fractionalization. Copyright (c) The London School of Economics and Political Science 2007.
Effects of disease severity and necrosis on pancreatic dysfunction after acute pancreatitis.

AIM To evaluate the effects of disease severity and necrosis on organ dysfunctions in acute pancreatitis (AP). METHODS One hundred and nine patients treated as AP between March 2003 and September 2007 with at least 6 mo follow-up were included. Patients were classified according to severity of the disease, necrosis ratio and localization. Subjective clinical evaluation and fecal pancreatic elastase-I (FPE-I) were used for exocrine dysfunction evaluation, and oral glucose tolerance test was completed for endocrine dysfunction. The correlation of disease severity, necrosis ratio and localization with exocrine and endocrine dysfunction were investigated. RESULTS There were 58 male and 51 female patients, and mean age was 56.5 ± 15.7. Of the patients, 35.8% had severe AP (SAP) and 27.5% had pancreatic necrosis. Exocrine dysfunction was identified in 13.7% of the patients [17.9% were in SAP, 11.4% were in mild AP (MAP)] and 34.7% of all of the patients had endocrine dysfunction (56.4% in SAP and 23.2% in MAP). In patients with SAP and necrotizing AP (NAP), FPE-Ilevels were lower than the others (P < 0.05 and 0.001 respectively) and in patients having pancreatic head necrosis or near total necrosis, FPE-1 levels were lower than 200 μg/g stool. Forty percent of the patients who had undergone necrosectomy developed exocrine dysfunction. Endocrine dysfunction was more significant in patients with SAP and NAP (P < 0.001). All of the patients in the necrosectomy group had endocrine dysfunction. CONCLUSION Patients with SAP, NAP, pancreatic head necrosis and necrosectomy should be followed for pancreatic functions.
Is Pakistan’s Growth Rate Balance-of-Payments Constrained? Policies and Implications for Development and Growth

This paper examines the extent to which Pakistan’s growth has been, or is likely to be, limited or constrained by its balance-of-payments (BOP). The paper begins by briefly considering the BOP-constrained growth model in the context of demand and supply-oriented approaches to economic growth. Evidence presented suggests that Pakistan’s maximum growth rate consistent with equilibrium on the basic balance is approximately 5% per annum. This is below the long-term target rate of a growth of gross domestic product of 7–8% per annum. This BOP-constrained growth approach provides some important policy prescriptions for Pakistan’s development policy. Real exchange rate depreciations will not lead to an improvement of the current account. Pakistan must lift constraints that impede higher growth of exports. In particular, it must shift its export structure to products with a higher income elasticity of demand and sophistication.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan

Faktor penentu kepuasan pelanggan diantaranya adalah kualitas pelayanan dan harga. Permasalahan dalam penelitian ini adalah apakah kualitas pelayanan dan harga berpengaruh terhadap kepuasan pelanggan pada PT. TIKI Cabang Semarang secara parsial dan simultan. Tujuan penelitian ini untuk mengetahui adanya pengaruh kualitas pelayanan dan harga terhadap kepuasan pelanggan pada PT. TIKI Cabang Semarang secara parsial dan simultan. Variabel dalam penelitian ini adalah kualitas pelayanan (X1), harga (X2), dan kepuasan pelanggan (Y). Metode pengumpulan data yang digunakan adalah kuesioner. Metode analisis data yang digunakan adalah analisis deskriptif dan analisis regresi linear berganda menggunakan SPSS release 17. Hasil penelitian diperoleh persamaan regresi linear berganda Y = 3.958 + 0.083 X1 + 0.614 X2. Uji parsial (uji t) menunjukkan bahwa kualitas pelayanan berpengaruh signifikan terhadap kepuasan pelanggan, harga berpengaruh signifikan terhadap kepuasan pelanggan. Uji simultan (uji F) menunjukkan bahwa kualitas pelayanan dan harga berpengaruh signifikan terhadap kepuasan pelanggan secara simultan. Koefisien determinasi parsial (r2) kualitas pelayanan sebesar 8.18%, harga sebesar 44.48%. Koefisien determinasi simultan (R2) sebesar 0.725, hal ini berarti 72.5% kepuasan pelanggan pada PT. TIKI Cabang Semarang dipengaruhi oleh kualitas pelayanan dan harga sedangkan sisanya 27.5% dipengaruhi oleh variabel lain yang berada di luar variabel yang diteliti dalam penelitian ini.
Efficiency of Land Allocation through Tenancy Markets: Evidence from China

Tenancy markets provide an opportunity to trade land between labor-scarce farm households and labor-abundant households. In China and other rapidly growing countries in Asia where rural to urban migration is becoming active, facilitating well-functioning tenancy markets is important to increase farm size and farmer’s income. In China, however, individual land rights are weak and in many communities land may be reallocated by village leaders to other households if it is rented out. We hypothesize that the risk of expropriation of rented-out land is a major constraint on land rental transactions in China. We find empirical evidence in support of this hypothesis using farm household data.
Predictability of biomass burning in response to climate changes

Climate is an important control on biomass burning, but the sensitivity of fire to changes in temperature and moisture balance has not been quantified. We analyze sedimentary charcoal records to show that the changes in fire regime over the past 21,000 yrs are predictable from changes in regional climates. Analyses of paleo‐ fire data show that fire increases monotonically with changes in temperature and peaks at intermediate moisture levels, and that temperature is quantitatively the most important driver of changes in biomass burning over the past 21,000 yrs. Given that a similar relationship between climate drivers and fire emerges from analyses of the interannual variability in biomass burning shown by remote‐sensing observations of month‐by‐month burnt area between 1996 and 2008, our results signal a serious cause for concern in the face of continuing global warming.
Ecological aspects of cognitive assessment

Patients with brain dysfunction often experience restrictions in daily functioning, either socially or within their profession. Neuropsychological assessment is usually used to identify the cognitive deficits that underlie this interference with daily life activities. However, the extent to which neuropsychological tests can be used to predict daily life functioning is moderate. To improve predictions, an approach is required that takes a closer look at the discrepancies between neuropsychological testing and daily life functioning, in order to identify the factors that lead to interference in a particular individual situation. By identifying the specific individual difficulties, rehabilitation can be improved and tailored to the individual patient’s needs. In this chapter we describe an international cooperative project called PROFessional INTEGration (PROFINTEG) which attempts to enhance the ecological validity of assessments by integrating neuropsychological data and observational data when assessing patients with brain dysfunction.
Student Development in Tribal Colleges and Universities

Tribal colleges play a powerful role in the personal development as well as the academic development of American Indian students. By providing access, exposure to native culture, personal support, preparation for further education, and a sense of empowerment, tribal colleges are influential in advancing self-awareness, interpersonal sensitivity, intellectual development, acculturation, and identity development of their enrolled students. While theories of student development have helped to explain the psychosocial, cognitive, and moral development of students in American higher education, very little research has specifically investigated the development of American Indian students, particularly those enrolled in tribal colleges. Theories of adult development and learning, acculturation, and identity development are gaining greater attention in the human development literature and have potential for enhancing understanding of the development that American Indian students experience. These theories, however, rarely consider the effects of higher education on development. In this article, we present a brief overview of several adult development, acculturation, and identity development theories, along with what little research does exist relating these theories to American Indian students. We speculate about the impact that tribal college environments have on development and discuss potentially influential factors in these environments that enhance development. Finally, we present implications for practice and future research focusing on the development of American Indian students in tribal college settings.