Miracle-dz/UniFAR-FTUs huggingface dataset:
Culture’s Influence on Tax Non- Compliance Among Small and Medium Sized Enterprise Owners in Malaysia

The recognition of SMEs as the Malaysian backbone is undoubtedly due to their prominence in generating income for Malaysia. However, little has been focused on in terms of culture influence in determining non-compliance behaviour in tax studies. In a multicultural society with different cultures, beliefs and values, it is important to examine cultural influence on tax non-compliance. Therefore, this study attempts to examine cultural influence on intentional tax noncompliance by using the framework of Hofstede’s Cultural Dimensions Theory as basis of the study. The survey has collected data from 248 usable SME owners from the northern region of Peninsular Malaysia. Findings reveal that power distance, individualism, masculinity, uncertainty avoidance and long-term orientation are significantly related to intentional tax non-compliance. Suggestions for policy makers and future researchers are also highlighted.
The Effect of Cash Conversion Cycle and Firm Size on the Profitability of Manufacturing Companies

One of the factors affecting profitability is the cash conversion cycle. Therefore, every company should pay attention to the factors affecting their profitability. The purpose of this research was to identify how the cash conversion cycle and firm size influence the profitability of manufacturing companies. The independent variable of this research was the cash conversion cycle and firm size, measured through the natural logarithm (Ln) of the total assets while the dependent variable was profitability as measured by Return On Asset and Return On Equity. The data used were 309 companies listed on the Indonesia Stock Exchange in the period of 2011-2013 which had a positive profit and equity. The results indicated that the cash conversion cycle had a significantly negative effect on the profitability of the company, whether measured by ROA or ROE with a significance level of 0.024 and 0.0004, while the firm size significantly influenced the companies’ profitability as measured by the ROA and the ROE with the significance level of 0.670 and 0.221.
Household Consumption, Household Indebtedness, and Inequality in Turkey: A Microeconometric Analysis

This paper examines whether relative income and income inequality within reference groups affect household consumption. Using the explanations of consumption behavior based on Dusenberry's relative income hypothesis, we test if household consumption levels in Turkey are affected by the household's relative position and inequality in the reference group between 2005-12 by employing cross-sectional household-level data. We find that household consumption is negatively related to the relative income indicator after controlling for absolute income, and positively related to the income inequality of the reference group, as the literature suggests. The paper also shows that household indebtedness has a positive impact on household consumption when inequality in the reference group and the relative position of households are controlled for. We confirm that the results are not sensitive to chosen relative income indicators and income inequality.
El Nino-associated disturbance to coral reefs and post disturbance mortality by Acanthaster planci

Coral reefs in the tropical eastern Pacific region experienced catastrophic coral mortality during the severe 1982/1983 El Nino event. Pocillopora spp. , the dominant scleractinian reef-building corals, were most seriously affected, resulting in large tracts (0.1 to 1 ha) of dead reef surface in Costa Rica, Panama, Colombia, and the Galapagos Islands, Ecuador. A sea star Acanthaster planci is now entering centrally-located reef areas in Panama corals and is feeding on large, massive corals formerly surrounded and protected by live Pocillopora corals and their symbiotic crustacean guards. This note outlines the effects of El Nifio-related differential coral mortality and subsequent mortality resulting from the elimination of a protective biotic barrier The ages of corals killed during the initial physical disturbance, and later by predation, allow an estimate of the period of uninterrupted reef growth, i.e. the minimum number of years since an earlier, major El Nino event: about 190 yr on the basis of present evidence. Warm tropical waters have traditionally been regarded as beneficial to coral reef development and growth (Dana 1843, Wells 1957, Kinsman 1964, Rosen 1971, Stehli & Wells 1971). Occasionally, however, intense natural warming of reef waters has resulted in localized, reef-building coral mortality (Shinn 1966, Jaap 1979, Yamazato 1981). The course of such events has typically involved a stress to the coral and its symbiotic algae (zooxanthellae) with the loss of zooxanthellae ('bleaching'), and subsequent recovery or death of the host coral colony. The El Nilio event of 1982/83, regarded as the strongest this century (Halpern 1983, Kerr 1983), accompanied widespread coral mortality in the equatorial eastern Pacific region in 1983 (Glynn 1983a, Lessios et al. 1983, Glynn 1984a). The abnormally high sea surface temperatures (mean values 30 to 31 'C), their duration (5 to 6 mo, Glynn 1984a), and depth of isotherm penetration (nearly 100 m deeper in some areas than in previous years, Rebert et al. 1983), were probably in large part responsible for the disturbance. Coral mortality was generally highest among species exhibiting the most rapid skeletal growth, e.g. Pocillopora spp. and Millepora spp. (hydrocorals). Several surviving coral species, previously protected from coral-eating sea stars because of their location on the reef, were exposed to predation following the El NiAoassociated catastrophe. These mortality events were observed on coral reefs located off the Pacific coast of Panama in the Gulf of Chiriqui, at Uva Island (7'48' 46" N; 81'45' 35" W), Contreras Islands, and at an
Efeitos de inseticidas usados na cultura do algodoeiro sobre Chrysoperla externa (Hagen) (Neuroptera: Chrysopidae)

The physiological action of the insecticides trichlorfon, triflumuron, endosulfan, fenpropathrin, chlorpiryfos, tebufenozide and esfenvalerate to 2nd-instar larvae of Chrysoperla externa (Hagen) and subsequent effects on 3rd-instar larvae, pupae and adults were evaluated. The bioassays were carried out under greenhouse conditions. The effect on larvae fed on eggs of Anagasta kuehniella (Zeller) treated with the insecticides was evaluated, as well as the contact effect on 2nd-instar larvae kept on sprayed cotton plants. The survival percentage of individuals in the second- and 3rd-instar and in the pupae stage was determined. For adults, the daily and total production of eggs during 30 days, the viability and the fertility of eggs were evaluated. Endosulfan, tebufenozide and esfenvalerate were selective to 2nd-instar larvae by contact on sprayed plants as well as by suction of treated eggs. For 3rd-instar larvae, neither endosulfan, tebufenozide, esfenvalerate nor triflumuron were harmful. The survival of pupae from treated 2nd-instar larvae with fenpropathrin and tebufenozide was not affected. Trichlorfon, fenpropathrin and tebufenozide caused no reduction in the total number of eggs produced by females derived from 2nd-instar larvae fed with treated eggs of A. kuehniella. Females originated from larvae that kept contact with sprayed cotton plants with esfenvalerate, had no significant reduction in the total egg production. Although tebufenozide affected the reproductive traits of C. externa, it can be recommended for controlling the pests on cotton crop in association with inundative releases of this predator.
PREVALENCE OF DIGITAL CLUBBING IN HEALTH AND MALIGNANCY

http://www.pps. org.pk/PJP/12-2/Preethi.pdf 32 ORIGINAL ARTICLE PREVALENCE OF DIGITAL CLUBBING IN HEALTH AND MALIGNANCY Preethi BL, Arulponni T, Adarsh K, Bhargav J, Hanumanthappa N, Suresh KP Department of Physiology, *Oncology, **Medical Student, MS Ramaiah Medical College, Bangalore, ***Trinity College, Dublin, HCG, National Institute of Veterinary Epidemiology and Disease Informatics, Bangalore, India
The Effect of Corporate Social Responsibility, Firm Size, Dividend Policy and Liquidity on Firm Value: Evidence from Manufacturing Companies in Indonesia

A firm’s value is one indicator which measures the firm as a whole. The firm’s value is a point of attraction for investors, and if the value is high then the market will be more confident in its performance and can guarantee the sustainability of shareholders' interests. The proposal of this research is to analyse those factors that affect a firm’s value . This research incorporates an Independent Corporate Social Responsibility variable that can be measured by a Corporate Social Responsibility Index (CSRI) indicator, according to which the size of the firm is calculated by SIZE, dividend policy is measured by using the Dividend Payout Ratio (DPR), liquidity is measured by using the Current Ratio, and the dependent variable of the firm's value is measured by TOBIN'S Q. In this research, the author incorporates 30 manufacturing companies that are found in the Indonesian Stock Exchange between 2016 and2018 . The result shows that the size of companies and the dividend policy significantly influence the firm’s value . Thus , Corporate Social Responsibility and liquidity do not have any significant influence on firm value .
The Mediating Role of Green Innovation on the Effect of Environment-Based Culture on Company Performance

Purpose : The main purpose of this study was to prove empirically the influence of environment-based culture on financial performance, with green innovation as a mediating variable for manufacturing companies listed in the vicinity of PIER and SIER East Java. Design/Methodology: The population of this study are manufacturing companies located in SIER and PIER. The survey was conducted by sending questionnaires to respondents in management levels in an organisation of a manufacturing company. The survey was carried out using two methods, both online, with paper surveys for some people. Findings: The results of this study indicate that environmental culture has a positive effect, and was shown to significantly affect financial performance, mediated by green process innovation, but green innovation products have not succeeded in mediating the influence of environmental commitment on financial performance. Originality/value: The originality of this study includes: the use of green accounting as a mediator – something which has not been conducted by other researchers, especially in Indonesia; measurement using ordinal scale primary data; and analysing manufacturing companies as the study’s population.
Spiders provide important resources for an endangered lizard.

Conservation management requires knowledge of how a target species interacts with other species. Some relatively common species can modify the environment to the advantage of rarer, endangered species. Thus, local enhancement of those common species can positively influence remaining populations of the rarer species. The endangered pygmy bluetongue lizard Tiliqua adelaidensis inhabits burrows that are constructed by lycosid and mygalomorph spiders. We recorded 490 burrows in a 1 ha plot at the end of one season, and then observed at regular intervals the formation and loss of burrows, and the changes in occupancy status of each burrow over the next season. We found spiders in 94% of all newly constructed burrows and deduced that they had built the burrows. We found no evidence that lizards dug new burrows or deepened existing burrows. The numbers of both lizards and spiders in the burrows declined over the spring and summer, with lizards moving from their burrows more often early in the season than later. However, there was no strong trend for lizards to replace spiders in burrows. In fact, lizards tended to occupy deeper burrows than spiders, suggesting little negative impact of lizards on spiders. However, spiders had a positive impact on lizards by providing the refuge burrows central for lizard survival. Although lizards readily accept artificial burrows, long-term conservation for the lizards must include viable spider populations to maintain a supply of suitable burrow refuges.
The Effect of Electronic Service Quality on Customer Loyalty Through Customer Satisfaction of GO-JEK Application Users in Banda Aceh

This research aims to analyze the effect of electronic service quality on customer loyalty both directly and indirectly through customer satisfaction. The sampling technique used is purposive sampling with the size of respondents as many 200 GO-JEK application users in Banda Aceh. Data analysis technique used is Structural Equation Model (SEM). Special for the indirect effect, the model is tested using Sobel test calculator. The results showed that electronic service quality has a significant effect on customer satisfaction; customer satisfaction has a significant effect on customer loyalty; electronic service quality has a significant effect on customer loyalty both directly and indirectly through customer satisfaction. These all findings are supported also with the previous causality theories, and this model can be an update reference for the further research models. This is also enrich the realm of knowledge and social science especially in management and marketing fields. The originality resides in its model, which is a combination from previous causality research models. The limitation rests in the scope of object, and the amount of variables, that are only three. The implication also shows in several decision that can be taken by leaders related to the object.
The Relationship between Corruption and Credit Risk in Commercial Banks of Pakistan

This study investigates the relationship between corruption and nonperforming loans in Pakistan using a sample of 18 commercial banks for period 2000-2017 where panel regression models of OLS estimator, fixed effect and random effect are employed. The results show a significant negative relationship between control of corruption and credit risk as measured by non-performing loans indicating that tighter control of corruption would lower the non-performing loans. Furthermore, bank size shows a positive impact signifying that larger banks tend to take more excessive risks. In contrast, return on assets and capitalization negatively impacted on the non-performing loans demonstrating that those banks which generate higher earnings and have higher capital portion could reduce the level of non-performing loans. In addition, macroeconomic variables of GDP and inflation rate indicate significant relationship with non-performing loans since good economic situation can increase borrower creditworthiness which leads to lower default payments. Furthermore, both Hausman and Lagrangian Multiplier tests show that the random effect is preferred over fixed effect and OLS, respectively. The findings provide insights to policy makers in making strategic decisions regarding non-performing loans with regards to corruption as well as bank-based and macroeconomic indicators.
Coupled Monte Carlo Simulation of Si and SiO2 Transport in MOS Transistors

Hot electron transport in MOS transistors is investigated by means of coupled silicon/oxide Monte Carlo (MC) simulation. First, a new MC simulator able to handle self-consistently different materials is developed. Then, impact of oxide transport on the gate current (IG) is analyzed comparing measurements and simulations. Different injection models are also compared. It is shown that oxide transport plays an important role on IG when the gate voltage is below the drain voltage (VGS < VDS). In this condition, coupled silicon/oxide simulation is needed to quantitatively assess IG. It is also shown that oxide scattering in the image force potential well does not significantly reduce IG.
Shared Causal Theories about Film Violence and Violent Behaviour: Findings from Young Malaysian Indians

Film is an essential part of the fabric of Indian communities, also in Malaysia. Local media and social commentary frequently argue that film violence causes violent or aggressive behaviour, especially among Malaysian Indian youths. This article examines to what extent the young Indian filmgoers themselves subscribe to this view. The research approach consists of a survey questionnaire, which was administered in the first half of 2016 among 360 young Indian filmgoers, largely from urban peripherals in West Malaysia. Correlational and regression analyses show that for most young Malaysian Indians, the social cognitions about film violence and violence are broadly consistent with the academic literature and the catalyst model of violent crime. The strongest agreement was found for the constructive role of parents in moderating the potential negative effects of film violence. Only few young Indian filmgoers downplay the importance of personal and situational factors (such as parental involvement) and instead associate violent behaviour directly and immediately with violent film content. Further analysis suggests that the shared cognitions – i.e. their “theories” or everyday social explanations – regarding film violence and real violence are not a cultural invariant but largely restricted to younger and less educated Indian filmgoers as well as those from less privileged socio-economic backgrounds. Additionally, there is no evidence either that a culturally predominant cognitive style would account for those shared cognitions; rather, young Malaysian Indians display both holistic and analytic styles when thinking about mediated and real violence. Implications for film censorship and education will be briefly explored.
Taxonomic revision of Pycnandra subgenus Trouettia (Sapotaceae), with six new species from New Caledonia

Pycnandra (Sapotaceae, Chrysophylloideae) is endemic to New Caledonia, with ~60 species, and is subdivided into five (or six) subgenera. Here, we revise P. subg. Trouettia and recognise 17 species of which six (P. bourailensis, P. caeruleilatex, P. confusa, P. elliptica, P. pubiflora and P. sessiliflora) are described as new and provide 10 new combinations. The subgenus is found only in Grande Terre, the main island of New Caledonia. The members occur in a wide range of habitats, from dry maquis vegetation to moist humid forest, from sea level to the higher massif, and all species except P. bourailensis and P. sarlinii are restricted to ultramafic soils. Pycnandra is characterised by the absence of staminodes, a single-seeded fruit, plano-convex cotyledons and the absence of endosperm. Pycnandra subg. Trouettia is distinguished on a character combination of several homoplastic features such as alternate and tomentulose leaves, pubescent ovary and a broad seed scar. The corolla is tomentulose on the outer surface of six species, a character shared with one species in P. subg. Achradotypus. Because of past and present mining activities in New Caledonia and because these species are restricted to habitats on ultramafic soils, conservation assessments are urgently needed. Preliminary IUCN Red List assessments are provided for all members of subg. Trouettia. Six taxa (P. deplanchei subsp. deplanchei, P. deplanchei subsp. floribunda, P. intermedia, P. obscurinerva, P. sarlinii, P. sessiliflora) are proposed the IUCN status of Vulnerable; P. caeruleilatex, P. elliptica and P. schmidii are considered to be Endangered, and the two species P. bourailensis and P. confusa are proposed to be listed as Critically Endangered.
Improving Disentangled Text Representation Learning with Information-Theoretic Guidance

Learning disentangled representations of natural language is essential for many NLP tasks, e.g., conditional text generation, style transfer, personalized dialogue systems, etc. Similar problems have been studied extensively for other forms of data, such as images and videos. However, the discrete nature of natural language makes the disentangling of textual representations more challenging (e.g., the manipulation over the data space cannot be easily achieved). Inspired by information theory, we propose a novel method that effectively manifests disentangled representations of text, without any supervision on semantics. A new mutual information upper bound is derived and leveraged to measure dependence between style and content. By minimizing this upper bound, the proposed method induces style and content embeddings into two independent low-dimensional spaces. Experiments on both conditional text generation and text-style transfer demonstrate the high quality of our disentangled representation in terms of content and style preservation.
Development of Meat and Poultry Products Enriched with n-3 PUFAs and their Functional Role

At present, foods containing n-3 polyunsaturated fatty acids (n-3 PUFAs) are being studied through clinical trials, analytical assays and meta-analysis in order to confirm their potential health benefits. Indeed, there is a continuous search for new ways to develop products rich in n-3 PUFAs. The aim of the current review is to provide a general vision of the concept of functional meat products rich in n-3 PUFAs not only concerning fishy products, but also those from enriched meat products of monogastric and ruminant animals. This document highlights the importance of n-3 PUFAs as an essential nutrient and a functional ingredient in meat products in order to prevent deficiency or even to treat pathological conditions as cancer, cardiovascular diseases, obesity, depression and childhood disorders. Ways to improve depth in this review are those made in diets for monogastric and ruminant animals that have been enriched with n-3 PUFAs and in some cases supplemented with vitamin E. This also shows that there are other techniques to improve the meat products by varying the stage of process or formulation. Both strategies have been essentially reduced n-6: n-3 recommended to values below 4. Some studies of this paper emphasize using antioxidants such as vitamin E, as a positive influence on lipid oxidative and sensory stability of meat and meat products to avoid the variation in colour, flavour, taste and texture. The review shows recent strategies to improve the quality of meat and processed meat that would allow considering them as important functional foods.
Determining patterns of use by black bream Acanthopagrus butcheri (Munro, 1949) of re-established habitat in a south-eastern Australian estuary

Acoustic telemetry was used to assess patterns of utilization by black bream Acanthopagrus butcheri of regions with and without re-introduced large woody debris (LWD) in two estuaries of south-eastern Australia, the Mitchell and Tambo Rivers. The fish (n = 46) were implanted with acoustic transmitters in December 2004 and March 2005 and monitored for c. 12 months. The two principal metrics from the telemetry data, number of visits per day (N day−1) and residency (amount of time, s) were highly correlated (r > 0·948), and subsequent analyses were based on N day−1. Rates of N day−1 varied inconsistently among estuarine regions across diel periods and times of year for each river. In the Tambo River during autumn, winter and spring, the N day−1 was greatest in the middle and upper estuarine regions during the day, and often greater in the lower region at dawn and dusk, but varied little among regions in summer. The provision of LWD had little effect on N day−1 in the Tambo River. In the Mitchell River, N day−1 varied little among estuarine regions without LWD, regardless of the time of day, and these patterns were consistent across seasons, but N day−1 was significantly greater to the LWD during the day in winter and spring. Freshwater flows had little effect on monthly patterns of N day−1 among regions in either estuary. The perceived ‘benefits’ to A. butcheri of re-establishing LWD within estuarine systems of south-eastern Australia depended strongly on the time of year, time of day and river system, but acoustic telemetry was a useful method of evaluating the use by fish of these artificial structures.