Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax Evasion and Tax Awareness Evidence from Jordan

The aim of this study is to examine the determinant factors (contextual tax awareness, and ethical tax awareness) and their effect on tax evasion. The determinant factors have been identified based on tax evasion literature and action research. In order to collect the data of study the researchers designed a survey. Data is collected from (492) taxpayers and (471) employees of income and sales tax department as respondents for the research questionnaire. Findings of this study indicate that there is a positive effect of contextual & ethical tax awareness on tax evasion from the point of view of taxpayers & employees of the income and sales tax department.
Manager Attributes and Fund Performance: Evidence from Taiwan

This paper applies a four-stage data envelopment analysis (DEA) approach proposed by Fried et al. (1999) to measure the operational environment-adjusted efficiency of sixty mutual funds in Taiwan from 2006 to 2010. We adopt the approach for adjusting negative output as suggested by Lovell and Pastor (1995). In addition, the truncated regression model is used to estimate effects of environmental variables on input slacks in the second stage. The efficiency of funds initially lightly declined, rapidly rose during the financial crisis of 2008, and then gradually fell again. Manager attributes as well as fund characteristics significantly affect the performance of mutual funds. This research finds that the Balance fund performs better than the others and female managers perform more outstandingly than male managers both in cost control and risk management. Accordingly, firm size measured by the net asset value of funds has a positive impact on performance, but persistence, manager tenure, manager replacement, and funds under management all negatively influence management performance.
The Effects of Social Ties and Local Environment on Appropriate Waste Station Maintenance of Household Waste : A Case Study in Sapporo

“Waste stations”, where residents dispose of household waste, are usually maintained by the residents themselves; however, not all stations are well maintained. It was hypothesized that the level of waste station maintenance would correlate with the degree of social ties in the community, and would be influenced by local environment in the area around the waste station. A combination of observational and survey research methods were employed to test these hypotheses. Self-reported inappropriate disposal behavior and social ties were measured using a questionnaire survey, while the level of maintenance of waste stations and local surrounding environment were recorded using observational methods. Data from 508 residents, assigned to 102 waste stations in 23 local areas of Sapporo, Japan, were analyzed. Sequential regression analysis indicated that social ties in the community was the stronger predictor of the management level of waste station than the self-report disposal behavior. Furthermore, multi-level model tests revealed that the level of management of waste stations was predicted by the local surrounding environment, which provided spatial reminders of community interactions. This indicates that managing the local surrounding environment is an important intervention to encourage appropriate waste station management.
Entry and Exit Decisions under Uncertainty

A firm's entry and exit decisions when the output price follows a random walk are examined. An idle firm and an active firm are viewed as assets that are call options on each other. The solution is a pair of trigger prices for entry and exit. The entry trigger exceeds the variable cost plus the interest on the entry cost, and the exit trigger is less than the variable cost minus the interest on the exit cost. These gaps produce "hysteresis. " Numerical solutions are obtained for several parameter values; hysteresis is found to be significant even with small sunk costs.
All-optical signal processing at 10 GHz using a photonic crystal molecule

We report on 10 GHz operation of an all-optical gate based on an Indium Phosphide Photonic Crystal Molecule. Wavelength conversion and all-optical mixing of microwave signals are demonstrated using the 2 mW output of a mode locked diode laser. The spectral separation of the optical pump and signal is crucial in suppressing optical cross-talk.
Islamic Development Bank (IDB), foreign aid and the challenges for sustainable development in Africa

Foreign aid/development assistance involves the transfer of resources in whatever form from the developed countries or multilateral financial institutions like World Bank, IMF, Islamic Development Bank (IDB) etc. to less developed or developing countries for the purpose of promoting and stimulating their economies for growth and development. Unfortunately, most of these countries, especially the African countries are characterized by multiple problems such as bad leadership and governance, mismanagement and corruption, debt crisis, insufficient and poor infrastructure, chronic poverty etc.; and all these problems have continued to make nonsense of foreign aid’s judicious and optimal utilization and impact on their economies.However, considering the position and role of IDB over the years in the global economic development; this paper examined the developmental activities of IDB in Africa and some of the challenges for sustainable development.In line with the Financial Two Gap Model (Double Deficit Model) and also the Islamic economic principle of Wide Circulation of Wealth, this paper therefore argues that there are a lot of challenges confronting the continent, which the Bank could assist in resolving through its development assistance, especially in the Muslim populated countries i.e. African Muslim Countries (AMCs). Challenges like Human capital development (HCD), poverty alleviation, corruption and mismanagement, infrastructural development, and good governance among others have enormous implications for sustainable development in the continent. And hence, this paper recommends that IDB should give more attention and priority to growth promoting types of foreign aid like program aid, sectoral aid, technical assistance etc. rather than financial aid, which is often squander. Doing this would facilitate the development process and by extension the desire for sustainability in the continent.
Heavy metal contamination of groundwater resources in a Nigerian urban settlement

The aim of the study was to create awareness on the effect of dumpsite on groundwater in developing countries, especially Nigeria. In order to achieve this, water samples were obtained from 20 randomly selected hand dug wells and boreholes in the area, in February and August, 2006. 10 leachates samples were also obtained from the dumpsite. From these samples, pH and conductivity were determined using a pH/conductivity meter (Jenway model), while the concentrations of the heavy metals (Co, Fe, Pb and Cu) were determined using atomic absorption spectrophotometer (AAS). The trend of dispersion of each variable was demonstrated on Landsat ETM+ (2006) imagery using Erdas Imagine and ArcView GIS software. The study showed that the groundwater in the study area were generally alkaline (8.3 ±2.77) and contained Cu (0.02 ± 0.04 mg/l), Fe (4.23 ± 6.4 mg/l), Pb (2.4 ± 3.3 mg/l) and Co (1.03 ± 1.1 mg/l) concentrations that are higher than the permissible limits recommended by the World Health Organization (0.5, 0.1, 0.01 and 0.0002 mg/l, respectively; p > 0.05). The study concluded that the groundwater sources within 2 km radius of a major landfill will be vulnerable to the effect of landfill, if they are not adequately protected.
Study of Properties of Expanded Graphite – Polymer Porous Composite by Acoustic Emission Method

The purpose of this paper was to investigate the physical and mechanical properties of compressed expanded graphite (CEG) and their porous derivatives after impregnation, polymerization; and carbonization by the use of acoustic emission method (AE). The mechanical and structural characteristics of compressed expanded graphite and their three groups of porous composites after each technological process are presented and discussed. The measurements of acoustic emission parameters in these materials were carried out at wide range of frequency of the waves (0.1 ÷ 2.5 MHz). The changes of two of parameters: – AE pulses counts rate and spectrum distribution of AE waves – are presented in this paper. The analysis of the respective parameters AE also gives possibility to determine the micro- and macro structural changes of materials at diﬀerent levels of technological processes. Applications of these materials as catalysts with high speciﬁc surface make them very interesting subject of study. Also compressed expanded graphite composite membranes prepared from furfuryl alcohol polymers are promising for gas separation. mechaniczne i strukturalne charakterystyki graﬁtu ekspandowanego trzech porowatych kompozytów otrzymanych na jego bazie, po kolejnych procesach technologicznych. Pomiary parametrów EA w tych materiałach wykonano w szerokim przedziale częstotliwości emitowanych w materiale fal (0,1-2,5 MHz). W pracy przedstawiono zmiany dwu z tych parametrów: szybkości zliczeń impulsów i rozkładu widmowego emitowanych fal. Analiza poszczególnych parametrów emisji akustycznej stwarza możliwości określenia mikro- i makrostrukturalnych zmian w materiałach, wytworzonych na różnych etapach procesu technologicznego.
Developing a dynamic yield and growth model for saffron under different irrigation regimes

Better irrigation management and more efficient management of crop production require modeling of plant growth and crop yield. More applicable models are usually simple and requires less and accessible inputs. The objective of this study was to develop a model for growth and yield prediction of saffron under various irrigation regimes. In this modeling soil water budget and other simple relationships for evapotranspiration partitioning, leaf area index determination and leaf dry mattertranspiration function, corm-transpiration function and saffron-corm function were used. The developed model was calibrated based on available data of basin irrigation experiment under different irrigation regimes and verified based on independent data under different climatic conditions. In calibration, the comparison between predicted and measured values of different crop parameters did not show any significant difference (P=0.05) and model was able to estimate LAI (with NRMSE=0.16), crop evapotranspiration (NRMSE=0.19), surface evaporation (NRMSE=0.22), leaf dry matter (NRMSE=0.33) and corm yield (NRMSE=0.19) and saffron yield (NRMSE=0.16) properly. In validation, the statistical results of comparison between predicted and measured values of various crop parameters were different and model was able to estimate corm and saffron yield with acceptable accuracy. Furthermore, this model might be used only for saffron crop because the incorporated crop functions are developed for saffron.
Improved mobile 70 MeV race-track microtron design

To increase the reliability, simplify the tuning, and boost the efficiency of our 70 MeV mobile race-track microtron design we use a narrow rectangular asymmetric accelerating structure, rare-earth permanent end magnets, wiggler-like vertical focusing lenses on the return paths, and a beam buncher preceding the linac. We present here beam dynamics simulation results and construction details.
Future HFO/GI exhaust valve spindle

State of the art for exhaust valve spin- dles for large two stroke heavy fuel diesel engines is currently either a fully forged Nimonic 80A version or a cost effective version based on an austenitic valve steel weld coated by a specially hardened Inconel 718 seat hardfacing and Inconel 625 disc coating. These three alloys, originally developed more than 50 years ago for the gas turbine and process industry, show comparable corrosion resistance at usual heat load. The general trend in engine design is steadily pushing combustion chamber component tempera- tures towards higher levels and the hot corrosion re- sistance of these alloys is currently being tested to the limit. Furthermore operation on LNG will introduce new challenges. Indeed, it would appear that there is much room for improvement as no focused alloy development has been performed aimed at the spe- cial conditions found on the thermally and mechani- cally stressed parts of the exhaust valve spindle. In the present work new coating alloys, meeting the re- quirements for the future valve spindle, have been developed by combining litterature study, service ex- perience, experimental data and numerical thermody- namic calculations. This paper describes the consid- erations and results of this alloy development as well as the details of a required new production technique for manufacturing a compound product by the Hot Isostatic Pressing (HIP) technology which has been developed applying advanced Finite Element Method (FEM) modelling.
Assessing the Effectiveness of the Monetary Policy Instrument during the Inflation Targeting Period in South Africa

This paper assesses how inflation reacts to monetary policy shocks in South Africa during the inflation targeting period by making use of the structural vector error correction model (SVECM). The results of the impulse response function obtained from the SVECM show that, on average, contractionary monetary policy that intends to curb inflationary pressure has been impotent in South Africa. However, the contractionary monetary policy shocks managed to reduce output. The paper suggests that it is time a dual target, inflation and output, be considered in South Africa to avoid the harm caused on output growth from monetary policy actions related to the constraint of inflation targeting.
Multidimensionality evaluation of supply chain management integration

Integration is constantly reported in the literature as an essential feature of SCM. However, it is as difficult to define as to operationalize it, resulting in a lack of information on how to increase the level of integration among members. Thus, this research aims to evaluate the dimensionality of SCI, to check alignment with the features identified in the literature using multivariate statistical analysis. The methodology used was based on a questionnaire to assess the level of companies integration with suppliers of its supply chain. This instrument consisted of 21 items, with response options: yes, no or not applicable. The questions focused on evaluating the integration with suppliers, so each company consulted could answer a questionnaire for each supplier, since the intensity of relationships varies. Thus, 41 companies participated in the survey, resulting in 205 responses. Full-information item factor analysis and principal component analysis on the correlation matrix tetrachoric were used for the instrument dimensionality analysis. They are appropriate procedures for analysis of dichotomous variables. The results of this analysis enabled grouping the questionnaire items in the following underlying factors: trust, information sharing, partnership, collaboration or cooperation, and coordination. The identification of such factors such as dimensions of SCI enables greater understanding on how to raise the level of integration among the members of a supply chain.
A SINGLE TEST FOR THE DETERMINATION OF THE VELOCITY: TIME-TO- EXHAUSTION RELATIONSHIP

Purpose: To determine if a single test is accurate in determining the parameters of the velocity: time-to-fatigue relationship, i.e., critical velocity (CV) and a finite distance that can be covered above CV (D`). Methods: Ten healthy subjects completed an incremental test to volitional exhaustion followed by four constant-velocity runs on a treadmill for the determination of CV and D`, as well as an all-out 3-minute test on a track for the determination of end-test velocity (EV) and the distance above end-test velocity (DEV). Eight of the eleven subjects completed a second 3-minute test and one run each at (+) and (-) 95% confidence interval velocities of CV determined from the 1/time model. Results: The group mean 1/time model CV (12.8 ± 2.5 km·h -1 ) was significantly greater than the velocity-time model CV (12.3 ± 2.4 km·h -1 ; P 0.05), which demonstrated a reliability coefficient of 0.85 for EV and 0.32 for DEV. For the CV (-) 95% run, all subjects reached a steady-state in VO2 · , and completed 900 s of exercise. However, for the CV (+) 95% run, VO2 · never reached a steady-state, but increased until termination of exercise at 643 ± 213 s with a VO2 · peak close to but significantly lower than VO2max · (P < 0.05). Conclusion: CV can be accurately determined using a single 3-minute test, while W` is underestimated with this protocol.
Exploring relations between BCG and cluster properties in the SPectroscopic IDentification of eROSITA Sources survey from 0.05 

We present a sample of 329 low to intermediate redshift ($0.05 < z < 0.3$) brightest cluster galaxies (BCGs) in X-ray selected clusters from the SPectroscopic IDentification of eRosita Sources (SPIDERS) survey, a spectroscopic survey within Sloan Digital Sky Survey-IV (SDSS-IV). We define our BCGs by simultaneous consideration of legacy X-ray data from ROSAT, maximum likelihood outputs from an optical cluster-finder algorithm and visual inspection. Using SDSS imaging data, we fit S\'ersic profiles to our BCGs in three bands (\textit{g}, \textit{r}, \textit{i}) with \textsc{SIGMA}, a \textsc{GALFIT}-based software wrapper. We examine the reliability of our fits by running our pipeline on ${\sim}10^{4}$ psf-convolved model profiles injected into 8 random cluster fields, we then use the results of this analysis to create a robust subsample of 198 BCGs. We outline three cluster properties of interest: overall cluster X-ray luminosity ($L_{X}$), cluster richness as estimated by \textsc{redMaPPer} ($ \lambda $) and cluster halo mass ($M_{200}$), which is estimated via velocity dispersion. In general, there are significant correlations with BCG stellar mass between all three environmental properties, but no significant trends arise with either S\'ersic index or effective radius. There is no major environmental dependence on the strength of the relation between effective radius and BCG stellar mass. Stellar mass therefore arises as the most important factor governing BCG morphology. Our results indicate that our sample consists of a large number of relaxed, mature clusters containing broadly homogeneous BCGs up to $z \sim 0.3$, suggesting that there is little evidence for much ongoing structural evolution for BCGs in these systems.
Successive minima of toric height functions

Given a toric metrized R-divisor on a toric variety over a global field, we give a formula for the essential minimum of the associated height function. Under suitable positivity conditions, we also give formulae for all the successive minima. We apply these results to the study, in the toric setting, of the relation between the successive minima and other arithmetic invariants like the height and the arithmetic volume. We also apply our formulae to compute the successive minima for several families of examples, including weighted projective spaces, toric bundles and translates of subtori.
Peer discrimination of obese children. Research conducted based on a programme for dealing with aggression organised for children attending elementary school

Introduction: Obese children are victims of weight-based discrimination and stigmatisation. The objective of the study was to analyse the expansion of the phenomenon of peer discrimination against obese children in a group of children at early school age. Material and methods: The study was performed in an elementary school among four classes of the third grade where psychoeducational classes were conducted regarding ways of dealing with violence at school. There were 98 children aged 9-10 years and 4 teachers participating in the study. The study involved an analysis of the content of the performed drawings, and presentation of interviews with teachers regarding statements made by children during the discussion. The study focused on the phenomenon of peer violence towards obese children. Results: In 47 (47.96%) prepared drawings, aggression associated with obesity was observed. Interviews showed that the children had a negative stereotype of obesity and they frequently experienced or observed cases of teasing obese peers. Conclusions: Weight-based discrimination and violence towards obese children are frequently observed or experienced among children aged 9-10 years. Social interventions are required aimed at reducing the level of bias towards obese children, as well as psychopedagogical assistance in this group of children.
THE ROLE OF FISCAL DOMINANCE ON THE EFFECTIVENESS OF MONETARY POLICY:AN EVALUATION OF 2002-2012 PERIOD IN TURKEY

Kamu borcunun yuksek, kisa vadeli ve onemli bir kisminin yabanci para cinsinden oldugu ekonomilerde para politikasi islevselligini kaybetmektedir. Zira boyle bir durumda enflasyonu dusurmek icin uygulanan siki bir para politikasi uygulamasi olarak kisa vadeli faiz oranlarindaki artis, ulkenin risk primini arttirarak sermayenin disariya cikmasina yol acmaktadir. Boylece uygulanan politika enflasyonu arttirarak beklenenin tersi bir sonuc ile karsilasilmaktadir. Bu dogrultuda para politikasinin etkin bir sekilde calismasinda mali baskinligin belirleyici bir ozellige sahip oldugu soylenebilir. Turkiye’de ozellikle Şubat 2001 krizinden sonra mali baskinlik cok yuksek seviyelere cikmistir. Bu calismada Turkiye’de 2002 – 2012 yillari icerisinde uygulanan para politikasi kendi icerisinde donemsellestirilmektedir. Bu cercevede ilk olarak ortuk enflasyon hedeflemesi rejiminin uygulandigi ve mali baskinligin yuksek oldugu, ikinci olarak acik enflasyon hedeflemesi rejiminin uygulandigi, ucuncu olarak da fiyat istikrari ile birlikte finansal istikrarin da dikkate alindigi bir para politikasinin uygulandigi donemsellestirme dogrultusunda inceleme yapilmaktadir. Yapilan bu siniflandirmayla, Turkiye’de ele alinan donemde uygulanan para politikasinda mali baskinligin belirleyiciligi ve etki duzeyinin analiz edilmesi hedeflenmistir.
Virtual Reality and Stroke Assessment: Therapists' Perspectives

Involving users in the early stages of design has implications for the development, usability, acceptance and implementation of new computer systems. A project exploring the practical application of virtual reality to stroke assessment recently commenced at the University of Nottingham, with an emphasis on user centred design. A consortium of stroke therapists and researchers has guided the direction of the project through their involvement at the early planning stage. The consortium has provided broad guidelines for design, potential applications and identified barriers to this technology being routinely used in stroke assessment. This paper describes the process of introducing stroke therapists to virtual reality and presents their views on how it could be applied to stroke assessment.
The Effect of the Harmonized Sales Tax on Consumer Prices in Atlantic Canada

This paper examines the effect of the Harmonized Sales Tax (HST) on consumer prices for the three participating Atlantic Canada provinces from April 1997 to March 1999. Using aggregate and disaggregate (eight-components) consumer price index (CPI) data, we conduct counter-factual analysis and find that, ceteris paribus, while the consumer price index for overall items fell slightly during the first two years of the HST, the change in the components of the CPI varies substantially from one category to another.