Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Tax Knowledge, Compliance Costs, Complexity and Morale Towards Tax Compliance Among Self-Employed in Malaysia

Purpose: Self-employed individuals are among the main contributors to direct revenue of Malaysia. Thus, it is vital to assess their level of tax compliance to gauge their awareness in this matter. The objectives of this study are to examine the tax compliance factors among selfemployed in Malaysia. Design/methodology/approach: This research applied a quantitative research design in order to identify relationships between the constructs. Survey method chosen as a collection of primary data, which is accomplished by utilising a self-administered survey. Findings: Based on the structural measurement analysis, using Smart PLS version 3, tax compliance costs, tax morale, and tax complexity have significant effects on tax compliance among the self-employed. The analysis also shows that tax knowledge has no significant effect on the level of tax compliance among the self-employed. Research limitations/implications: The study limited to the Malaysian context within the area of self-employed. Practical implications: The government especially the Ministry of Finance, collaborating with the Inland Revenue Board of Malaysia needs to amend the tax policy and tax education as most of the respondents are uncertain of the tax system implemented in Malaysia. Originality/value: From the observation, it can be said that the level of tax compliance is still low although SAS has been implemented for quite some time since 2004. There must be loopholes in the tax system in which the government and the relevant stakeholders need to rectify. Thus, it is important to assess the effectiveness of current tax regime from numerous dimensions so that the issues on tax compliance would be tackled and solved.
The Urban Nexus: Contradictions and Dilemmas of (Post)Communist (Sub)Urbanization in Romania

The process of urbanization in Romania was a very tumultuous and slightly different one compared to other Central and Eastern European countries, being marked by the constant willingness to increase the degree of urbanization. The communist period was the most signicant from this point of view, by considering both the number of newly declared towns and urban population growth. The urbanization of communist era corroborated with the excessive and forced industrialization has generated imbalances in the urban system and created distortions in the urban hierarchy. However, the legislative inconsistency and the lack of urban regulations during the post – communist period have lead to the increasing number of new (quasi) urban units (many of which without urban amenities) to the chaotic sub-urbanization of cities and urban decline. In many cases, the ability of local authorities to manage the urban development in the early years of transition has been hampered by inadequate legislation that regulates the urban growth in a completely different socioeconomic system. Thus, the lacks of specic urban policies and urban regeneration plans have determined indirectly a hypertrophic evolution and an uncontrolled suburban expansion. Bucharest, the capital of the country has been most affected by these processes determining multilayered space transformation within the city and open space conversion to commercial and residential use, both affecting the urban environment and quality of life of urban-rural communities. The paper focuses on the patterns, the driving forces and the consequences of two opposing processes: socialist forced urbanization vs. post-socialist chaotic urbanization unfolding across the national urban landscape.
LONG-DISTANCE COARTICULATORY EFFECTS OF BRITISH ENGLISH /l/ AND /r/: AN EMA, EPG AND ACOUSTIC STUDY

This paper demonstrates the existence of long-domain coarticulatory patterns associated with English /l/ and /r/, describing the extent and nature of differences in articulation and acoustics. Three speakers of Southern British English were recorded using simultaneous EMA and EPG. They produced six l/r minimal word pairs in a frame sentence. Strong local coarticulatory effects were found in the vowels adjacent to the liquid. Non-local differences in F 3, lip and tongue position were found in vowels not adjacent to the liquid, with lower F 3, more lip rounding and backer or higher tongue position surrounding an /r/. EPG data shows significant differences in contact patterns for consonants up to two syllables before and after the liquid.
Uniform Sampling of the Facebook Social Network Using the Metropolis Hasting Random Walk

With over 845 million users who share over 100 billion connections collectively, Facebook has become the most important online social network (OSN) in the world. Facebook is perfect platform for people to study social interactions and user behaviors. It is not practical to crawl the complete graph of Facebook and thus, obtaining an unbiased sample of Facbook is important. This survey reviews research on how to obtain uniform samples of Facebook by using the Metropolis-hasting Random walk (MHRW) and other methods. This survey also evaluates the performance of MHRW over other methods and possible way to improve MHRW. Categories and Subject Descriptors: G.3 [ Mathematics of Computing ]: Probability and Statistics— Statistical computing General Terms: Facebook, Algorithms, Crawling
The Influence of Good Corporate Governance Mechanism on the Possibility of Financial Distress

This study aimed to determine the effect of good corporate governance mechanism (managerial ownership, institutional ownership and independent commissioner) on the possibility of financial distress. The sample of this study contains 121 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2013. The sample was selected using purposive sampling method for 22 companies, so that the unit of analysis was 66. The method of data analysis used descriptive statistics and logistic regression. The results of this study indicate that managerial ownership, institutional ownership and independent commissioner do not influence significantly on the possibility of financial distress. Suggestions for further research should extend the period of observation, so that the results can describe the actual condition. In addition to use financial indicators and corporate governance mechanism more diverse.
Microbial Profile and Antibiogram of Bacteria Isolated from Chronic Suppurative Otitis Media in a Tertiary Care Hospital, Puducherry

Background: Chronic Suppurative Otitis Media (CSOM) is a one of the major public-health problems and presenting with high prevalence rate in developing countries like India. Necessity to immediate intervention and treatment is required as the persistent infection is associated with increased risk of extracranial and intracranial complications. Aim and Objectives: This study was undertaken to determine the microbial profile of CSOM and also to detect the resistance pattern of bacterial pathogen isolated. Material and Methods: This prospective analytical single centre study was done on patients presenting with ear discharge of more than 6 weeks duration. All the samples were processed for aerobic bacterial and fungal culture and antibiotic susceptibility testing was done by Kirby Bauer Disc Diffusion Method. Results: Analysis of 85 pus samples from CSOM showed 97.6% were culture positive and 2.3% were culture negative. Of 83 culture positive samples, 79 (95.2%) were monomicrobial and 4 (4.8%) were polymicrobial. The predominant organisms isolated from CSOM was Pseudomonas spp (52.9%), followed by Staphylococcus aureus (20.7%). Antimicrobial sensitivity testing showed that 10.7% of Gram negative bacilli were Extended Spectrum Beta-Lactamase (ESBL) producers and 16.6% of Staphylococcus aureus was Methicillin resistant and 33.7% of the 86 isolates were resistant to Ciprofloxacin. Conclusion: In conclusion, our study on microbial profile of CSOM showed Pseudomonas aeruginosa was predominantly isolated followed by Staphylococcus aureus and around 45% of the isolates were resistant to Ciprofloxacin. Knowledge on the predominant isolates and their antibiotic susceptibility pattern of the bacteria isolated from CSOM is very crucial for starting the empirical treatment, prior to availability of susceptibility reports from the laboratory.
Closing the Ethnic Turnout Gap? Inclusive Enfranchisement and Political Participation of Immigrants in Advanced Democracies

Can inclusive voting rights laws close the turnout gap between immigrant and native voters? While increasingly common, there are few studies on the political consequences of alien enfranchisement. Here, we examine the impact of electoral inclusivity on the political incorporation and participation of ethnic voters. Focusing on Switzerland, we use high-quality household panel data (SHP) from 1999 to 2015 leveraging both longitudinal and municipal level variation of enfranchisement laws. In the first part, we investigate whether ethnic voters constitute a distinct political group with systematically different attitudes towards sharing rights with non-citizens. In the second part, we show that naturalised immigrants turn out at higher rates if they live in municipalities where alien enfranchisement laws are introduced. We link this participation boost to closure of ethnic turnout gaps in the affected municipalities. Our analysis adds significantly to existing theoretical explanations and empirical evidence on electoral participation in multi-ethnic diverse democratic societies.
Journal of Sport and Kinetic Movement

We identified the self-efficacy of physical education (PE) teachers toward inclusion in PE classes of children with autism spectrum disorders (ASD), and determined the relationships between the teachers’ self-efficacy, personal attributes, sources of self-efficacy, behavior, and perceived challenges. Participants were 404 PE teachers (162 men and 242 women) employed in Lithuanian general education schools, aged between 21 and 65 years. Results showed that the teachers' level of self-efficacy was moderate, and that greater self-efficacy of the PE teachers toward inclusion of children with ASD can be achieved through their attendance at courses and seminars in adapted PE, work experience with children with ASD, and support from adapted PE specialists, physical therapists, and psychologists. In addition, the self-efficacy sources of mastery experiences, vicarious experiences, and physiological states affected the PE teachers’ self-efficacy toward inclusion of children with ASD, by having a strong positive impact on their behavior and perceived challenges.
Predicting Psychological Factors Affecting COVID-19 Preventive Measures in Dentists: Application of Theory of Planned Behavior

Dentists are more susceptible to respiratory infections such as COVID-19 due to close contact with patients, as well as exposure to droplets and aerosols diffused from their oral cavity. Effective interventions to prevent the spread of COVID-19 in high-risk occupations are highly dependent on accurate identification of the most important factors influencing the adoption of COVID-19 preventive measures. Therefore, the purpose of the present study was to assess the psychological factors affecting the adoption of COVID-19 preventive measures in Iranian dentists using the theory of planned behavior (TPB). This cross-sectional study was conducted from April to July 2020, with the participation of 138 dentists working in governmental clinics affiliated to Qazvin, Gilan, Mazandaran, and Golestan Universities of Medical Sciences, North of Iran. Data collection tools included a demographic information questionnaire, knowledge scale (15 items), TPB-related scales comprising the attitude scale (12 items), perceived behavioral control ([PBC], 8 items), subjective norms ([SN], 6 items), intention (3 items), and actual performance regarding COVID-19 preventive measures (15 items). Chi-square, independent t-test, ANOVA, and correlation coefficient were applied to analyze the data. Moreover, path analysis and the Maximum Likelihood estimation approach using LISREL 8.80 were utilized to describe the causal relationships between the latent variables. The findings showed that all TPB constructs had a significant positive correlation with actual performance (P<0.05).
Quick and Effective Modal and Flutter Analyses for Low Aspect Ratio Wings

In the present work, an analytical study is proposed to investigate the flutter behavior of low-aspect-ratio wings in subsonic flow. An equivalent plate model is used for structural modelling of a semi-monocoque main wing, consisting of ribs, skins, and spars. Legendre polynomials are used in the Rayleigh-Ritz method as trial functions, and the first-order shear deformation theory is utilized to formulate the structural deformation. Boundary conditions are enforced by applying proper artificial springs. A doublet point method is used to calculate the unsteady aerodynamic loads. Chordwise pressure coefficient distribution at the tip and root of a rectangular wing oscillating in pitching motion is calculated. Flutter analysis is performed using the k method. Instead of using the computationally expensive finite element method, the proposed approach is intended to achieve purposes of quick modelling and effective analysis in free vibration and flutter analyses of low-aspect-ratio wings for preliminary design applications. The effects of aspect ratio on the flutter behavior of wings in subsonic flow are investigated. The obtained results are validated with the results available in the literature.
AN INVESTIGATION ON THE ROLE OF PERCEIVED EASE OF USE, PERCEIVED USE AND SELF EFFICACY IN DETERMINING CONTINUOUS USAGE INTENTION TOWARDS AN E-LEARNING SYSTEM

There is a paradigm shift in the way organisations impart training and development to its employees with the advent of e-learning system. The study aimed to understand the role of perceived ease of use, perceived use and self efficacy in determining the continuous usage of an e-learning system among employees of software companies. The study also tried to understand the mediating role of learner satisfaction and the moderating role of gender in the relationship between perceived ease of use, perceived use and continuous usage intention. The data was collecyed from 250 employees in the Information Technology Industry, who had done atleast a course in the e-learning platform. The results show that the relation between perceived usefulness and behavioural intention, perceived ease of use and behavioural intention and self efficacy and behavioural intention are all mediated by e-learner satisfaction. This implies e-learner satisfaction has to be enhanced if the continuous usage intention is to be improved.
Controlling the first wave of the COVID-19 pandemic in Malawi: results from a panel study

Many African countries have experienced a first wave of the COVID-19 pandemic between June and August of 2020. According to case counts reported daily by epidemiological surveillance systems, infection rates remained low in most countries. This defied early models of the potential impact of COVID-19 on the continent, that projected large outbreaks and massive strain on health systems. Theories proposed to explain the apparently limited spread of the novel coronavirus in most African countries have emphasized 1) early actions by health authorities (e.g., border closures) and 2) biological or environmental determinants of the transmissibility of SARS-CoV-2 (e.g., warm weather, cross-immunity). In this paper, we explored additional factors that might contribute to the low recorded burden of COVID-19 in Malawi, a low-income country in Southeastern Africa. To do so, we used 4 rounds of panel data collected among a sample of adults during the first 6 months of the pandemic in the country. Our analyses of survey data on SARS-CoV-2 testing and COVID-related symptoms indicate that the size of the outbreak that occurred in June-August 2020 might be larger than recorded by surveillance systems that rely on RT-PCR testing. Our data also document the widespread adoption of physical distancing and mask use in response to the outbreak, whereas most measured patterns of social contacts remained stable during the course of the panel study. These findings will help better project, and respond to, future waves of the pandemic in Malawi and similar settings.
Healthcare personnel knowledge, motivations, concerns and intentions regarding COVID-19 vaccines: a cross-sectional survey

Background: Healthcare personnel (HCP) are prioritized for earliest SARS-CoV-2 vaccine administration, yet relatively few data exist on HCP's knowledge, motivations, concerns, and intentions regarding COVID-19 vaccines. Methods: We conducted a cross-sectional survey Nov.16-Dec.8, 2020 among HCP enrolled in a cohort study at three Northern California medical centers serving diverse roles including COVID-19 patient care. Eligible HCP were adult (age<=18) on-site employees of the University of California, San Francisco, San Francisco General Hospital, and Stanford Healthcare. A one-time electronically-administered survey was sent to cohort HCP on November 16, 2020 and responses analyzed. Results: Overall, among 2,448 HCP invited, 2,135 completed the COVID-19 vaccine survey (87.2% response rate). HCPs had mean age 41 years, were 73% female, and had diverse jobs including COVID-19 patient contact. Enthusiasm for vaccination was overall strong, and more HCP (1,453, 69%) said they would definitely/likely receive vaccine if formally FDA-approved versus if approved via emergency use authorization only (785, 35%). While 541 (25%) respondents wanted to be among the earliest to receive vaccine, more desired vaccination after the first round (777, 36%) or >2 months after vaccinations began (389, 18%). Top factors increasing motivation for vaccination included perceiving risk from COVID-19 to self (1,382, 65%) or to family/friends (1355, 63%). Top concerns were vaccine side effects, cited by 596 (28%), and concerns about political involvement in FDA's approval process (249, 12%). Conclusions: HCP were enthusiastic about COVID-19 vaccination for individual protection and protecting others, but harbored concerns about vaccine side effects. Our data may inform emerging vaccine education campaigns.
Impact of the COVID-19 pandemic on mental health among Greek adults: a cross-sectional survey.

The COVID19 virus characterised as a pandemic in 2020 at its outbreak around the world has been recorded to have severe effects on the global health and mental health. The current research is accomplished during the first period of the restrictive measures in Greece March and April 2020 and is aiming to evaluate the COVID19 effect on mental health of the population. The STAI and DASS21 questionnaires have been used in order to accomplish the aims of the study. The results (n = 527) show a moderate level on mental health status of the sample STAI-S: 45.8, STAI-T: 40.7, Depression: 4.6, Anxiety: 3.1 and Stress: 6.1. The research shows that women, younger respondents, lower income households and those living on smaller houses suffer from increased depression, anxiety and stress. Additionally, factors of the daily habits within the period of COVID19 such as mask, gloves and use of antiseptic can drastically decrease illnesses of mental health. Such findings can be used from the Greek State in order to reduce the effects of COVID19 in mental health of the population and protect the socially vulnerable groups.
Absence of Glutathione S-Transferase Theta 1 Gene Is Significantly Associated With Breast Cancer Susceptibility in Pakistani Population and Poor Overall Survival in Breast Cancer Patients: A Case-Control and Case Series Analysis

Purpose Deletion of Glutathione S-Transferase Theta 1 (GSTT1) encoding gene is implicated in breast cancer susceptibility, clinical outcomes, and survival. Contradictory results have been reported in different studies. The present investigation based on a representative Pakistani population evaluated the GSTT1-absent genotype in breast cancer risk and prognosis. Methods A prospective study comprising case-control analysis and case series analysis components was designed. Peripheral blood samples were collected from enrolled participants. After DNA extraction, GSTT1 genotyping was carried out by a multiplex PCR with β-globin as an amplification control. Association evaluation of GSTT1 genotypes with breast cancer risk, specific tumor characteristics, and survival were the primary endpoints. Results A total of 264 participants were enrolled in the molecular investigation (3 institutions). The study included 121 primary breast cancer patients as cases and 143 age-matched female subjects, with no history of any cancer, as controls. A significant genetic association between GSTT1-absent genotype and breast cancer susceptibility (p-value: 0.03; OR: 2.13; 95% CI: 1.08-4.29) was reported. The case-series analysis showed lack of association of GSTT1 genotypes with menopause (p-value: 0.86), tumor stage (p-value: 0.12), grade (p-value: 0.32), and size (p-value: 0.07). The survival analysis revealed that GSTT1-absent genotype cases had a statistically significant shorter overall survival (OS) than those with the GSTT1-present genotype cases (mean OS: 23 months vs 33 months). The HR (95% CI) for OS in patients carrying GSTT1-absent genotype was 8.13 (2.91-22.96) when compared with the GSTT1-present genotype. Conclusions The present study is the first report of an independent significant genetic association between GSTT1-absent genotype and breast cancer susceptibility in a Pakistani population. It is also the foremost report of the association of this genotype with OS in breast cancer cases. Upon further validation, GSTT1 variation may serve as a marker for devising better population-specific strategies. The information may have translational implications in the screening and treatment of breast cancers.
A Second Wave? What Do People Mean by COVID Waves? – A Working Definition of Epidemic Waves

Policymakers and researchers describe the COVID-19 epidemics by waves without a common vocabulary on what constitutes an epidemic wave, either in terms of a working definition or operationalization, causing inconsistencies and confusions. A working definition and operationalization can be helpful to characterize and communicate about epidemics. We propose a working definition of epidemic waves in the ongoing COVID-19 pandemic and an operationalization based on the public data of the effective reproduction number R. Our operationalization characterizes the numbers and durations of waves (upward and downward) in 178 countries and reveals patterns that can enable healthcare organizations and policymakers to make better description and assessment of the COVID crisis to make more informed resource planning, mobilization, and allocation temporally in the continued COVID-19 pandemic.