Miracle-dz/UniFAR-FTUs huggingface dataset:
PENGARUH PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN FORMAL OLEH WAJIB PAJAK BADAN (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA)

The tax system adopted by our country is a self-assessment system, in which the taxpayer is given full trust to count, calculate, deposit, and report the tax itself, however, in the early stages of the implementation of this system is that not all taxpayers will obey tax obligations and more likely to minimize the tax burden should be payable and slow in paying taxes. Thus, it needs a method of testing the truth in order to secure the fulfillment of tax obligations of state income taxation sector. This has subsequently become one of the Directorate General of Taxation to conduct Tax Audit. Tax Audit aims to test compliance with tax obligations fulfillment and / or for other purposes in order to implement the provisions of the tax laws so that the examination is expected to increase taxpayer compliance. Based on the analysis it can be concluded that the tax had a significant effect on the fulfillment of formal compliance increased taxation by the taxpayer loss in Pratama Samarinda Tax Office during 2009 to 2011
Enlarging the Scope of Phonologization

UC Berkeley Phonology Lab Annual Report (2008) Enlarging the Scope of Phonologization Larry M. Hyman University of California, Berkeley [Submitted to the Proceedings of the Symposium on Phonologization, University of Chicago, April 25-26, 2008] “. the original cause for the emergence of all alternants is always purely anthropophonic” (Baudouin de Courtenay 1895 [1972:184]) Introduction It is hard to remember a time, if ever, when phonologists were not interested in the relation between synchrony and diachrony. From the very founding of the discipline, a constant, if not always central issue has been the question of how phonology comes into being. As can be seen in the above quote from Baudouin de Courtenay, the strategy has usually been to derive phonological structure from phonetic substance. The following list of movements dating from the early generative period provides a partial phonological backdrop of the wide-ranging views and interest in the relation between synchrony and diachrony, on the one hand, and phonetics and phonology, on the other: a. b. c. d. e. f. g. classical generative phonology (Chomsky & Halle 1968) diachronic generative phonology (Kiparsky 1965, 1968; King 1969) natural phonology (Stampe 1972, Donegan & Stampe 1979) natural generative phonology (Vennemann 1972a,b, 1974; Hooper [Bybee] 1976) variation and sound change in progress (Labov 1971, Labov et al 1972) phonetic explanations of phonological patterning and sound change (Ohala 1974, 1981, Thurgood & Javkin 1975, Hombert, Ohala & Ewan 1979) intrinsic vs. extrinsic variations in speech (Wang & Fillmore 1961, Chen 1970, Mohr For some of the above scholars the discovery of phonetic and/or diachronic motivations of recurrent phonological structures entailed the rejection of some or all of the basic tenets of classical generative phonology, as represented by Chomsky & Halle’s (1968) Sound Pattern of English (SPE). As a generative phonologist, I found myself conflicted betweeen a commitment to the structuralist approach to phonology, as reflected in the Prague School (e.g. Trubetzkoy 1939, Martinet 1960) and in SPE vs. a desire to “explain” this structure in terms of its phonetic and historical underpinnings. The resolution I opted for was to focus on the process of phonologization, which is concerned not only with these underpinnings, but also with what happens to phonetic properties once they become phonological. Thus, although resembling Jakobson’s (1931) term phonologisation (Phonologisierung), which is better translated as phonemicization (whereby an already phonological property changes from allophonic to phonemic), I intended the term to refer to the change of a phonetic property into a phonological one. Definitions of phonologization from this period include the following:
The Capital Flow from Institutional Investors to Entrepreneurs

This is a practitioner oriented paper. It deals with the two-staged capital allocation process from institutional investors to entrepreneurs. I first describe our knowledge about institutional investors’ criteria when they search promising countries for their venture capital investments. Next, I document research results on their selection of particular funds. This is followed by the discussion of the second step of the capital flow from the venture capital funds to entrepreneurs. I discuss literature on venture capitalists’ sorting criteria for entrepreneurial ventures and provide concluding remarks. The paper contributes to the understanding of the asset class and financial resource venture capital. It points to the selection process of the agents in the intermediary relation and documents the responsibilities of the delegated managers. Risk capital seeking entrepreneurs will benefit from the knowledge of their investors’ constraints and of the investment determinants for capital, directed from institutions to young ventures.
Determinants of Business Climate Perceptions in Small and Medium-Sized Enterprises: Does Managerial Ownership Matter?

This study examines the relationships between entrepreneurial orientation (EO), firm performance, and perceptions of business climate perceptions (BCP) in small- and medium-sized enterprises. Analysis of the relationships also involves assessing to what extent agency affects may cause differences in BCP by owner managers and non-owner managers. The samples for this study were 461 owner managers and 281 non-owner managers of businesses employing less than 250 people in “hurricane-affected” parishes in central Louisiana. The sample firms were selected (every 10th firm) from licensed businesses and the data collected by a telephone survey conducted by the LSU Office of Institutional Research. This survey was sponsored by Shell Oil Company. Full sample results found a positive association between BCP and overall performance, while favorable BCP was negatively associated with sales growth and risk taking. The results of the study found similar associations between EO, firm performance, and BCP in both owner managed companies and non-owner managed firms, although risk aversion and overall performance were more strongly associated with favorable BCP in the non-owner manager sub-sample and revenue stability had a stronger relationship with BCP in the owner manager sub-sample. The results of the study found that managers who had pursued less risky strategies had more favorable views of the business climate during challenging economic conditions. Also, the similar attitudes of non-owner managers and owner managers concerning the business climate suggest that the interests of non-owner managers and owners are relatively well aligned in this sample of externally controlled SMEs.
Steroid-resistant acute rejections after liver transplant.

OBJECTIVES Liver transplant is the definitive treatment for the end-stage liver disease. Although effective immunosuppressants are available, steroid-resistant acute rejection can be encountered. MATERIALS AND METHODS Between September 2001 and April 2010, 285 adult and pediatric liver transplants were done on 279 patients from deceased donors and living-related donors at our center. All patients received tacrolimus-based immunosuppressive therapy. Steroids were tapered in 3 months. Liver biopsy was done to confirm acute rejection after vascular or biliary complications had been excluded. High-dose steroids were administered for acute rejections. If there was no response to steroids, acute rejection was defined as steroid-resistant acute rejection. After confirming steroid-resistant acute rejection by a second biopsy, antithymocyte globulin was given to patients until liver functions return to normal level with ganciclovir prophylaxis. RESULTS Acute rejection was detected in 87 liver transplants (30.5%). Steroid-resistant acute rejections were detected in 12 of 87 patients (7 male, 5 female; 8 pediatric, 4 adult patients; mean age, 16.08 +/- 12.1 years) (13.7%). Mean time from transplant to steroid-resistant acute rejection was 73.58 +/- 59.24 days (range, 20-181 days). The predominant cause of liver disease before liver transplant in patients who had steroid-resistant acute rejection was fulminant hepatic failure. Steroid-resistant acute rejection therapy was successful in 10 of 12 patients (83.3%). Two patients did not respond to therapy; therefore, they advanced to chronic rejection. Adverse effects due to cytokine release were the most frequently encountered reactions in the early period of antithymocyte globulin treatment. The mean follow-ups after steroid-resistant acute rejection treatment were 38.2 +/- 26 months (range, 2-85 months). We did not encounter any serious reaction, serious infection, or long-term adverse effect after antithymocyte globulin treatment. CONCLUSIONS According to our experience, antithymocyte globulin can be considered as a good therapeutic option in steroid-resistant acute rejection with acceptable adverse effects.
Corporate Governance Issues for Banks: A Financial Stability Perspective

Corporate governance is not only a question of equity governance, but for banks specific debt governance issues are also involved. It is analysed how debt governance, and in particular the incentives and power of the parties in the banking firm to assume (excessive) risk are affected by different governance mechanisms and structures. Hence, approaching the question from a financial stability perspective, the conclusion is that compared to non-financial firms corporate governance models and the functioning of the board of directors should be designed differently for banks.
OFD1 mutations in males: phenotypic spectrum and ciliary basal body docking impairment

To the Editor : OFD1 mutations are responsible for X-linked dominant oral-facial-digital syndrome type I (OFDSI), as well as for four recessive X-linked phenotypes: mental retardation (MR) with macrocephaly, obesity, distal limb abnormalities and ciliary dysfunction [Simpson–Golabi–Behmel syndrome type 2 (SGBS2)], JS (Joubert syndrome) with polydactyly and retinal involvement (JBST10), an unclassified malformation
Intravesical Gemcitabine versus Intravesical Bacillus Calmette–Guérin for the Treatment of Non-Muscle Invasive Bladder Cancer: An Evaluation of Efficacy and Toxicity

Background Intravesical Bacillus Calmette–Guérin (BCG) remains the standard adjuvant treatment for non-muscle invasive bladder cancer (NMIBC) following transurethral resection; however, BCG failure and related toxicities are common. Objectives To compare the efficacy and toxicity of intravesical BCG and gemcitabine in the treatment of NMIBC. Methods Retrospective data were collected in the region of Canberra, Australia from January 2010 to December 2015. The survival cutoff was December 2016. Primary end point was disease-free survival (DFS) and secondary end point was toxicity. After optimal transurethral resection all patients received weekly intravesical BCG or gemcitabine for 6 weeks and maintenance treatment according to their risk. The recurrence was defined as histology proven tumor recurrence (any grade), or appearance of carcinoma in situ. Results One hundred and three patients were evaluable, 52 treated with BCG and 51 with gemcitabine with a median age of 77 and 78, and were mostly male. Approximately half of each received maintenance therapy. The groups were well balanced, apart from some difference in cancer risk groups. Twenty-one percent in the BCG group and 29% in the gemcitabine group had received prior BCG. Median follow up was 15.0 months. Median DFS was 19.6 months for BCG, whereas median DFS was not reached with gemcitabine. There was a trend toward improved DFS with gemcitabine in multivariate analysis, HR: 0.49 (95% CI: 0.22–1.06, p = 0.07). Adverse events were significantly less frequent with gemcitabine (7 versus 44%, p ≤ 0.05). There were four cases of systemic BCG infection. Conclusion Intravesical gemcitabine was associated with a trend toward better DFS with significantly lower toxicity when compared with BCG. Intravesical BCG remains the standard first-line adjuvant therapy; however, intravesical gemcitabine could be a reasonable alternative in cases where BCG is contraindicated and for patients who are intolerant or refractory to BCG. A prospective phase 3 trial is needed to confirm the benefits of gemcitabine over BCG.
Dynamic Alterations of miR-34c Expression in the Hypothalamus of Male Rats after Early Adolescent Traumatic Stress

Several types of microRNA (miRNA) overexpression in the brain are associated with stress. One of the targets of miR-34c is the stress-related corticotrophin releasing factor receptor 1 mRNA (CRFR1 mRNA). Here we will probe into the short-term effect and long-term effect of early adolescent traumatic stress on the expression of miR-34c and CRFR1 mRNA. Traumatic stress was established by electric foot shock for six consecutive days using 28-day rats. The anxiety-like behaviors, memory damage, CRFR1 protein, CRFR1 mRNA, and miR-34c expression were detected in our study. The results of our study proved that exposure to acute traumatic stress in early adolescent can cause permanent changes in neural network, resulting in dysregulation of CRFR1 expression and CRFR1 mRNA and miR-34c expression in hypothalamus, anxiety-like behavior, and memory impairment, suggesting that the miR-34c expression in hypothalamus may be an important factor involved in susceptibility to PTSD.
Isolation and Abiotic Stress Resistance Analyses of a Catalase Gene from Ipomoea batatas (L.) Lam

As an indicator of the antioxidant capability of plants, catalase can detoxify reactive oxygen species (ROS) generated by environmental stresses. Sweet potato is one of the top six most important crops in the world. However, its catalases remain largely unknown. In this study, a catalase encoding gene, IbCAT2 (accession number: KY615708), was identified and cloned from sweet potato cv. Xushu 18. It contained a 1479 nucleotides' open reading frame (ORF). S-R-L, Q-K-L, and a putative calmodulin binding domain were located at the C-terminus of IbCAT2, which suggests that IbCAT2 could be a peroxisomal catalase. Next-generation sequencing (NGS) based quantitative analyses showed that IbCAT2 was mainly expressed in young leaves and expanding tuberous roots under normal conditions. When exposed to 10% PEG6000 or 200 mmol/L NaCl solutions, IbCAT2 was upregulated rapidly in the first 11 days and then downregulated, although different tissues showed different degree of change. Overexpression of IbCAT2 conferred salt and drought tolerance in Escherichia coli and Saccharomyces cerevisiae. The positive response of IbCAT2 to abiotic stresses suggested that IbCAT2 might play an important role in stress responses.
Determinants of Capital Structure: Further Evidence from China

This paper aims to provide empirical evidence for the relationship between a firm’s choice of capital structure and its productive environment using three basic hypotheses: efficiency risk, franchise value and political power. It considers the impact of a firm’s relative efficiency, market share and industry concentration on capital structure decisions. It uses non-parametric data envelopment analysis (DEA) to measure the relative efficiency. We found evidence to support the franchise value hypothesis that predicted a negative relationship between leverage and the firms’ relative efficiency. It is also found relatively large firms in the industry tend to use a lower level of leverage
Opportunities And Obstacles On The Path To Business Sustainability

Successful adoption of sustainability principles by an organization depends upon a variety of internal and external conditions. In this study, facilitating and hindering factors in the literature are integrated with results from a cross-industry survey of Sustainability Coordinators. Convergent as well as new insights indicate customer demand, pressure to meet federal regulatory requirements, and peer group support as primary facilitators of sustainable business transformation. Hindering factors include competing organizational priorities and difficulties with quantifying the intangible returns of sustainability strategies. Recommendations emphasize the importance of strategic integration and the need for robust metrics to capture sustainability-related performance outcomes.
Public health policies to encourage healthy eating habits: recent perspectives

There is an urgent need to address unhealthy dietary patterns at the population level. Poor diet and physical inactivity are key drivers of the obesity pandemic, and they are among the leading causes of preventable death and disability in nearly every country in the world. As countries grapple with the growing obesity prevalence, many innovative policy options to reduce overeating and improve diet quality remain largely unexplored. We describe recent trends in eating habits and consequences for public health, vulnerabilities to unhealthy eating, and the role for public health policies. We reviewed recent public health policies to promote healthier diet patterns, including mandates, restrictions, economic incentives, marketing limits, information provision, and environmental defaults.
Factors affecting the physical stability (aggregation) of peptide therapeutics

The number of biological therapeutic agents in the clinic and development pipeline has increased dramatically over the last decade and the number will undoubtedly continue to increase in the coming years. Despite this fact, there are considerable challenges in the development, production and formulation of such biologics particularly with respect to their physical stabilities. There are many cases where self-association to form either amorphous aggregates or highly structured fibrillar species limits their use. Here, we review the numerous factors that influence the physical stability of peptides including both intrinsic and external factors, wherever possible illustrating these with examples that are of therapeutic interest. The effects of sequence, concentration, pH, net charge, excipients, chemical degradation and modification, surfaces and interfaces, and impurities are all discussed. In addition, the effects of physical parameters such as pressure, temperature, agitation and lyophilization are described. We provide an overview of the structures of aggregates formed, as well as our current knowledge of the mechanisms for their formation.
Correlation Between Healthcare Workers' Knowledge of Influenza Vaccine and Vaccine Receipt

Abstract Objective: Influenza vaccine receipt by healthcare workers (HCWs) is important because HCWs are at risk for occupational exposure to influenza and may act as vectors in the nosocomial transmission of influenza. HCWs were surveyed to determine whether belief in commonly held influenza vaccine misconceptions was associated with influenza vaccine acceptance. Design: Cross-sectional study. Setting: A large urban teaching hospital. Method: A self-administered survey was used to assess nursing and physician staff influenza vaccine knowledge, current vaccination status, and potential reasons for vaccine declination. Results: Two hundred twelve of 215 surveys were completed. The overall influenza vaccination rate was 73%. Physician staff were significantly more likely to have been vaccinated compared with nursing staff (82% vs 62%, respectively; P = .0009). HCWs answering the 5 influenza vaccine basic knowledge questions correctly were significantly more likely to have been vaccinated than those responding incorrectly to any question (84% vs 64%, respectively; P = .002). This association was present in the nursing group where 80% of those answering the knowledge questions correctly were vaccinated, but only 49% of those answering incorrectly were vaccinated (P = .000005). However, in the physician group, there was no significant difference in the influenza vaccination rates between those answering correctly and those answering incorrectly (P = .459). Conclusion: Belief in commonly held influenza vaccine misconceptions was significantly associated with influenza vaccine declination among nursing staff and may act as a barrier to greater rates of influenza vaccination. Reasons for influenza vaccine nonreceipt may differ between nursing and physician staff.
Practical considerations in choosing between the case-cohort and nested case-control designs.

When the outcome is rare, both the nested case-control and case-cohort designs can provide economical esti mates of relative risk parameters under the proportional hazards model, while requiring exposure and covariate information on only a small subset of the cohort. Comparisons of the statistical efficiency of the case cohort and nested case-control designs for studies with substantial late entry or censoring suggest a small to moderate advantage for the case-control study1-3; in contrast, the results for studies with little late entry or censoring1'4,5 slightly favor the case-cohort design. Below, I discuss some practical points that have been relevant in several studies of etiologic factors for cancer where the analysis requires tight control or matching on a time variable. When control for time is not essential, as in studies of perinatal mortality, the case-cohort design is identical to the case-base design.6'7 The primary consideration for choosing between a case-control and a case-base design seems to be whether the odds ratio or the risk ratio is
Blind compressive sensing formulation incorporating metadata for recommender system design

Standard techniques in matrix factorization (MF) – a popular method for latent factor model-based design – result in dense matrices for both users and items. Users are likely to have some affinity toward all the latent factors – making a dense matrix plausible, but it is not possible for the items to possess all the latent factors simultaneously; hence it is more likely to be sparse. Therefore, we propose to factor the rating matrix into a dense user matrix and a sparse item matrix, leading to the blind compressed sensing (BCS) framework. To further enhance the prediction quality of our design, we aim to incorporate user and item metadata into the BCS framework. The additional information helps in reducing the underdetermined nature of the problem of rating prediction caused by extreme sparsity of the rating dataset. Our design is based on the belief that users sharing similar demographic profile have similar preferences and thus can be described by the similar latent factor vectors. We also use item metadata (genre information) to group together the similar items. We modify our BCS formulation to include item metadata under the assumption that items belonging to common genre share similar sparsity pattern. We also design an efficient algorithm to solve our formulation. Extensive experimentation conducted on the movielens dataset validates our claim that our modified MF framework utilizing auxiliary information improves upon the existing state-of-the-art techniques.