Miracle-dz/UniFAR-FTUs huggingface dataset:
Family Ownership and Tax Avoidance: An Analysis of Foreign Related Party Transactions and Dividend Payments

This paper aims to investigate the effect of shareholder tax burden on related party transactions (RPTs) and dividend payments in Indonesia. The paper also investigates the moderating effect of family ownership on the relationship between shareholder tax burden, RPTs and dividend payments. The study uses 451 firm-year observations comprising hand-collected data for the period 2010–2015. The results suggest that a high shareholder tax burden has a positive effect on RPTs and a negative effect on dividend payments. This indicates that companies engage in tax avoidance through dividend minimization and RPTs. When faced with a high tax burden, companies tend to reduce dividends and increase their RPTs in a bid to reduce their tax burden. This research also shows that the positive effect of shareholder tax burden on RPTs is weakened with greater family ownership and that the negative effect of shareholder tax burden on dividend payments is strengthened by greater family ownership. This proves that Indonesian family firms tend to engage in tax avoidance through the use of dividend mechanisms as opposed to RPTs.
Phylogenetic analysis of Rosa damascena L. from Taif using DNA barcoding approach

Little is known about the genome structure and the genetic origin of Rosa damascene L. , widely distributed in Taif, Saudi Arabia for beauty and perfume production. For that, four specific barcodes; ITS2, matK, rbcL and t-rnH were employed to genetically identify three Rosa species; R. damascena, R. hybrida and R. damascenaTrigintipetala cultivated in Taif leading to the discrimination among them from one hand, and reviewing the previous suggestions of R. damascena origin from the other hand. rbcL, t-rnH and matKrevealed more effectiveness in sequence quality and species discrimination capability than ITS2 across the genome of Rosa depending on estimations of transition/transversion bias (R), Tajima relative evolutionary rate tests and the phylogenetic relationships using the Maximum Likelihood Tree method. R. damascena lineage exhibited accelerated evolutionary rates. The phylogenetic analyses proved the heterogeneous origin of Rosa cultivars from Taif doubting the validity of the previous suggestions about the genetic origin of R. damascena.
Association studies for yield components and dormancy related traits in rice (Oryza sativa L.)

One hundred and nineteen recombinant inbred lines along with parents BPT 2231 and MTU 1001 were studied to determine the association between yield, yield components and dormancy related traits. The results revealed that total soluble sugars and free amino acids manifested positive and significant relationship with germination (%) at 5 days and 10 days after harvesting. Grain yield per plant exhibited significant & positive relationship with test weight while its association with total soluble sugars is significant and negative. The studies of path analysis revealed maximum direct effect for germination (%) at 10 days after harvesting followed by test weight.
PTC3 holotoxin complex from Photorhabdus luminecens in prepore state (TcdA1, TcdB2, TccC3)

Tc toxins secrete toxic enzymes into host cells using a unique syringe-like injection mechanism. They are composed of three subunits, TcA, TcB and TcC. TcA forms the translocation channel and the TcB-TcC heterodimer functions as a cocoon that shields the toxic enzyme. Binding of the cocoon to the channel triggers opening of the cocoon and translocation of the toxic enzyme into the channel. Here we show in atomic detail how the assembly of the three components activates the toxin. We find that part of the cocoon completely unfolds and refolds into an alternative conformation upon binding. The presence of the toxic enzyme inside the cocoon is essential for its subnanomolar binding affinity for the TcA subunit. The enzyme passes through a narrow negatively charged constriction site inside the cocoon, probably acting as an extruder that releases the unfolded protein with its C terminus first into the translocation channel.
Effects of Information and Communication Technologies on the Banks’ Production Level in West African Economic and Monetary Union

The paper specifically analyzed the effects of information and communication technologies on the banking production in the West African Economic and Monetary Union. It thus provides new empirical evidence on this subject in an area where such a problem is poorly explored in the literature. A Cobb-Douglas production model on panel data was used to analyze the elasticity of production of banks in the Union in relation to their technological capital over the period 2010-2016. The panels corrected standard errors method was favored for estimating model. The results indicate that automatic teller machines directly improve the level of production of banks in the West African Economic and Monetary Union. This research therefore encourages all measures aimed at strengthening their use by banks in the Union. Keywords: Banks, banking production, ICT DOI: 10.7176/JESD/11-12-12 Publication date: June 30th 2020
BONE PROPERTIES AND BLOOD BONE METABOLISM MARKERS IN RESPONSE TO EXERCISES AND HONEY SUPPLEMENTATION: A CONTEMPORARY REVIEW

Osteoporosis is a disease characterised by a loss of bone mass and the structure deterioration of bone tissue, resulting in bone fragility and fractures. This disease imposes major burden on the health economy and being recognised as one of the major public health problems worldwide. To date, many strategies have been developed with the aim of preventing bone loss and increasing bone mass, these include involvement in physical activity programmes and through appropriate nutritional intake. Honey contains mainly carbohydrates, vitamins and minerals such as calcium, phosphorus and magnesium, which are believed to be important for enhancing bone health. This article discusses the findings of several research studies on bone properties and blood bone metabolism markers in response to combined exercises and honey supplementation in animals and humans, which have been carried out by the bone and exercise research team of Universiti Sains Malaysia.
Screening of castor genotypes against major insect-pests in South-West Haryana

Twelve castor genotypes were screened against major insect-pests of castor viz. leafhopper, Edwardsiana flavescens; castor shoot and capsule borer, Dichocrocis punctiferalis; castor semilooper, Acanthodelta janata and tobacco caterpillar, Spodoptera litura. The screening was done under field conditions during 2018-19 at CCS HAU, Regional Research Station, Bawal (Haryana). The levels of infestation of the four major insect-pests varied from genotype to genotype. The genotype Maharaja 9 exhibited minimum incidence of all the four major insect-pests as well as maximum yield (30.62 q/ha). The maximum incidence of E. flavescens was recorded in genotype DCH 177 (9.04 nymphs/3 leaves/ plant). The genotype SHB 974 suffered maximum mean damage by D. punctiferalis (14.23 % infested capsules), A. janata (4.01 larvae/plant) and S. litura (3.45 larvae/plant) during the crop period. The minimum yield was noticed in the genotype SLCH 158.
Do School Climate and Subjective Well-Being Affect Student Achievement in Indonesia?: A Linear Regression Analysis

Abstract: Do school climate and subjective well-being affect student achievement in Indonesia? A linear regression analysis. Objectives: The purpose of this study is divided into two parts. First, to investigate whether school climate and subjective well-being influence student achievement. Second, to determine whether school size moderates this association, especially the teacher support and student achievement. Methods: This research uses a quantitative approach with multiple linear regression analysis techniques. Data were obtained from the Program for International Student Assessment (PISA) in 2018. The number of respondents is 12089 students from 397 schools in Indonesia. Findings: The results showed that: 1) the level of parental education influences student achievement; 2) School climate positively impacts student achievement; 3) School size moderates the association between teacher support and student achievement in Indonesia. Conclusion: School climate is an important factor for student achievement. We suggest that improvements in the school climate should be implemented to improve student achievement in Indonesia. Keywords: school climate, school size, subjective well-being, student achievement. Abstrak: Apakah iklim sekolah dan kesejahteraan subjektif berpengaruh terhadap prestasi belajar siswa di Indonesia? Suatu analisis regresi linear. Tujuan: Tujuan penelitian ini dibagi menjadi dua bagian. Pertama, untuk mengetahui pengaruh iklim sekolah dan kesejahteraan subjektif terhadap prestasi siswa. Kedua, untuk mengetahui apakah ukuran sekolah memoderasi efek iklim sekolah, khususnya dukungan guru terhadap prestasi siswa. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Data diperoleh dari Program Penilaian Siswa Internasional (PISA) pada tahun 2018. Jumlah sampel 12089 siswa dari 397 sekolah di Indonesia. Temuan: Hasil penelitian menunjukan: 1) tingkat pendidikan orang tua berpengaruh terhadap prestasi siswa; 2) Iklim sekolah berdampak positif terhadap prestasi siswa; 3) Ukuran sekolah memoderasi pengaruh dukungan guru terhadap prestasi belajar siswa di Indonesia. Kesimpulan: Iklim sekolah adalah faktor penting terhadap prestasi siswa. Kami menyarankan agar perbaikan dalam iklim sekolah harus diterapkan untuk meningkatkan prestasi siswa di Indonesia. Kata kunci: iklim sekolah, ukuran sekolah, kesejahteraan subkektif, prestasi siswa. DOI: http://dx.doi. org/10.23960/jpp.v10. i2.202004
Synthesis, Characterisation and Application of 68Ga-labelled Macromolecules

Detection of epidermal growth factor receptor (EGFR) overexpression in many carcinomas provides important diagnostic information, which can influence patient management. The use of PET may enable such detection in vivo by a noninvasive procedure with high sensitivity. The aim of this study was to develop a method for preparation of a positron-emitting tracer based on a natural ligand to EGFR, the recombinant human epidermal growth factor (hEGF), and to perform a preclinical evaluation of the tracer.METHODS: DOTA-hEGF (DOTA is 1,4,7,10-tetraazacyclododecane-N,N',N'',N'''-tetraacetic acid) was prepared by coupling of a N-sulfosuccinimide ester of DOTA to hEGF. The conjugate was labeled with a generator-produced positron-emitting nuclide, (68)Ga (half-life = 68 min), using microwave heating. Binding specificity, affinity, internalization, and retention of (68)Ga-DOTA-hEGF was studied in 2 EGFR-expressing cell lines, U343 glioma cells and A431 cervical carcinoma cells. Biodistribution and microPET visualization studies were performed in BALB/c nu/nu mice bearing A431 carcinoma xenografts.RESULTS: A 1-min-long microwave-assisted labeling provided radioactivity incorporation of 77% +/- 4%. Both cell lines demonstrated receptor-specific uptake of the conjugate, rapid internalization of the tracer, and good retention of radioactivity. Binding to both cell lines occurred with high affinity, approximately 2 nmol/L. The biodistribution study demonstrated accumulation of radioactivity in xenografts and in EGFR-expressing organs. The microPET imaging study enabled visualization of tumors and demonstrated quick--within 5 min--localization of radioactivity in tumors.CONCLUSION: (68)Ga-DOTA-hEGF has potential for imaging EGFR overexpression in tumors.
Airfoil to Improve Aerodynamic Performance OF Aileron Reduced Spanwise in Combat Helicopter

Combat helicopters frequently operate in the part of Planetary Boundary Layer (PBL) characterised by the presence of dust and many other aggressive agents, particularly, in desertic areas and in marine sites, so the aerodynamic performance of their ailerons reduced spanwise, carrying out weapon systems, may be reduced within unacceptable values and consequent relevant risks for the stability of the copter. According to some experts, ailerons for weapon systems of helicopter are not involved in the global lift of the copter, but their operative function is only to carry the combat systems.Nevertheless, some crash occurred to US combat helicopters suggest a different point of view, and an aileron damage, perhaps due to a kind of dynamic stall phenomenon, seems have been caused the copter fall. These problems may be avoided using particularly airfoil for the section of aileron instead of classic ones as NACA four digit series (as 00120018). These profiles may be FFA-W1-XXX series, characterised by a double curvature of camber-line. In the present paper, after a deep analysis of operative conditions of modern combat helicopters, the aerodynamic performance of aileron section as NACA 0018 and FFA-W1-182 have been analysed and compared, and the results of tests carried out on a water table test bench are exposed and discusses.
Chemical Composition and in Vitro Biological Activities of White Mulberry Syrup during Processing and Storage

Mulberry fruit contains healthpromoting polyphenols and is consumed in processed products such as juices, syrups, liquors, molasses, and jams. In Vietnam, syrups prepared from mulberry fruits and sugar have long been used in food preparation. We investigated the changes in chemical composition and biological activities of mulberry syrup during its processing and storage. The toxic metals lead and cadmium were detected in mulberry syrup at levels below regulatory limits. Prolonged storage in glass containers, from which toxic metals could leach into the syrup, could be a risk to the health of consumers. The total phenolic (TPC), flavonoid (TFC), and anthocyanin (TAC) contents varied during processing and decreased significantly after day 45. The 1,1-diphenyl-2-picryl-hydrazyl activity of the mulberry syrup was correlated with its TPC, TFC, and TAC values, and anthocyanins were responsible for the inhibition of nitric oxide production. The magnitude of inhibition of α-glucosidase and α-amylase was linearly correlated with the TFC and TAC values of the mulberry syrup. The quality of the mulberry syrup was maintained during storage for 30 days but decreased thereafter.
BIOCHEMICAL RESPONSES AND SALT REMOVAL POTENTIAL OF PEGANUM HARMALA L. (WILD RUE) UNDER DIFFERENT NaCl CONDITIONS

In this study, biochemical and molecular responses of Peganum harmala L. (wild rue) were investigated following NaCl treatment (0, control-, 150and 300 mmol L) under growth room conditions. P. harmala seeds were placed in pots to germinate the seeds. NaCl application to the seedlings was done at the 4 week of seedling growth. The plants were then respectively irrigated with NaCl solution for a period of 5-week. Following harvest, it was noted that fresh and dry weights of P. harmala increased with salinity levels. Chlorophyll-a and b, proline, and malondialdehyde and hydrogen peroxide contents as well as the activity of antioxidant enzymes such as catalase and peroxidase significantly increased as a result of treatments at concentrations between 150 and 300 mmol L NaCl when compared to those of control plants (P ≤ 0.05). The highest Na and Cl ions were 78.8 and 68.1 mg g DW at 300 mmol L NaCl, respectively. On the other hand, ion contents such as K, Ca and Mg decreased under 150-300 mmol L NaCl when compared to the control plants (P ≤ 0.05). Removal of Na as the adjusted removal capacity per hectare under field conditions were 304.6 and 404.2 kg at 150and 300 mmol L NaCl concentrations. DNA damage measurement showed that DNA integrity of the halophyte preserved its uniform shape at 150and 300 mmol L NaCl according to measurements of the results of the comet assay. This study showed that P. harmala could well used to clean-up highly saline soils to regain them for agricultural purposes.
Fatty Acid Profile, Carcass and Meat Quality Attributes of Rabbit Breeds in Ghana Fed Diets with Graded Levels of Palm (Elaeis guineensis) Kernel Oil Residue

| This study was conducted to test the fatty acid profile and some meat quality attributes of local breed of rabbits which were given diets formulated with palm kernel oil residue (PKOR), a by-product from manual extraction of palm kernel oil by cottage industries. The feed was compounded with or without PKOR replacing wheat bran at 0% (T1, control), 25% (T2), 50% (T3) and 100% (T4) in rabbit rations. At the end of the feeding trial, 48 (equal number of males and females) out of 144 rabbits fed, were selected and slaughtered. Data obtained were analysed using the Analysis of Variance (ANOVA). Rabbits fed with diets containing PKOR (T2 and T3) had higher liveweights, dressing percentages, warm and chilled carcass weights, than those fed conventional rabbit diets. Moreover, rabbits fed PKOR-based diets (T2 and T3) had higher fat contents and higher muscle weights than those fed on the conventional diets. Sensory evaluation indicated that meat of rabbits on the PKOR-based diets were juicier, more tender, and had better acceptability. The n – 6/n – 3 fatty acid ratios were higher, but saturation (S/P) and Atherogenic Index (AI) significantly decreased (p < 0.05) in meat of animals on T2 and T3 diets. In addition, the polyunsaturated fatty acid (PUFA) contents were significantly higher (p < 0.05) in the PKOR-fed, than rabbits fed with diets without PKOR. It can be concluded that PKOR could be used to replace up to 50% of wheat bran in rabbit diets to improve carcass and meat quality characteristics.
On the Outage Performance of JT-CoMP-CNOMA Networks With SWIPT

In this letter, we investigate the outage performance of a joint transmission coordinated multipoint cooperative non-orthogonal multiple access (JT-CoMP-CNOMA) network. It is assumed that there is no direct links between the base stations and the cell-edge user, and thus the cell-centre users act as relays for the cell-edge user. The cell-centre users are assumed to be energy-constrained and adopt the simultaneous wireless information and power transfer (SWIPT) for decoding information and harvesting energy for forwarding. The closed-form approximate expressions for the outage probabilities of the users are derived. The theoretical results are verified by conducting Monte-Carlo simulations. It is shown that significant performance gain for the cell-edge user is achieved by JT-CoMP-CNOMA compared to the conventional CNOMA and the CoMP-CNOMA with opportunistic scheduling.
Zróżnicowanie przyrynkowej zabudowy i jej funkcji a typy genetyczne rynków w małych miastach województwa łódzkiego

The aim of the study is to assess the public space of market squares in small towns of the Lodz Voivodeship diversity in the field of spatial development and the function of buildings around the town square. The goal and scope of the research is primarily dictated by small numer of similar studies in the literature on the subject. Recalling the genetic context of the elements of the urban structure is to constitute a starting point for reflection on contemporary differences in the spatial development and functions of buildings around the town square. In the paper were used methods from landscape research, city morphology and functionalism (functional structure). The most important data sources were urban inventories and historical maps from the 19th century and the first half of the 20th century. The level of market square opening was assessed as well as the existing structure of the residential and service function according to gross floor area. In this respect, large variations were noted in the group of researched town squares. In some of the cities studied, the small number of buildings around the town square is still affected by the destruction of World War II. In the majority of the cities studied, services are the dominant function in buildings around the town square. The exception is the economically weakest Krośniewice, where the residential function dominate. The influence of historical factors, as well as the demographic and economic potential of cities, is noticeable on the contemporary condition of buildings around market square and its functions.
Aggregate Risk or Aggregate Uncertainty? Evidence from UK Households

Using the Bank of England Inflation Attitudes Survey we find that households with preferences for higher inflation and higher interest rates have lower expected inflation. The wedge is mildly correlated with existing measures of uncertainty and increases after major economic events such as the failure of Lehman Brothers or the Brexit referendum. We interpret the wedge as due to Knightian uncertainty about future monetary policy and the underlying economic environment. If households had treated uncertainty as measurable risk, consumption and output would have been around 1 percent higher both during the Great Recession and in recent years.
Quasi-Static Mode Behavior of Multiple Transverse-Mode VCSELs Under High-Speed Direct Modulation

We have investigated the transverse-mode behavior of 850 nm VCSELs using time-average lasing spectra and eye patterns. Measurements were done at varying DC bias currents, bitrates, and modulation amplitudes. Bitrates range from 0.5 to 10 Gb/s and pseudo-random bit sequence of 215–1 was applied to the VCSEL with ∼6 major modes. DC bias currents were 4, 6, and 8 mA. The amplitude of modulation current is adjusted so that the off-state current is higher than 2 times the threshold current. Correlation coefficients and normalized differences were calculated at each bias current for quantitative analysis using 2.5 Gb/s DC spectrum as a reference. Measurement results show that lasing spectra are determined by DC bias current and almost independent of bitrates and modulation amplitudes. The correlation coefficients are nearly unity and the normalized differences are small. Also, the correlation coefficients and optical-eye shapes remain almost unchanged even with multimode-fiber-VCSEL misalignment. The results mean that transverse modes respond to the modulation current in a synchronized manner when the off-state current is much higher than threshold. This behavior together with the DC-bias determined lasing spectra is called the quasi-static mode behavior. This quasi-static behavior leads to linear relationship between the optical modulation and the modulation current amplitudes, and to optical-eye shapes invariant with fiber-VCSEL misalignment. The quasi-static behavior is weakened as the bitrate is decreased below ∼2 Gb/s and modulation current amplitude is increased so that the off-state current decreases near to the threshold current.
A Framework for Comparing Theories Related to Motivation in Education.

Motivation is a meta concept with well-researched theoretical constructs, such as expectancy-value and intrinsic-extrinsic, and encompasses a myriad of related theories such as self-efficacy, goal theory, theories of intelligence, choice theory, self-determination theory, and flow, among others. This study developed a framework that enables visual comparison of such theories, highlighting their similarities and clearly differentiating major attributes; for example, differences between goal theory and theories of intelligence are clearly delineated, while similarities between self-determination theory and choice theory are visually evident. The framework can also be applied to subject-specific theories related to motivation, such as mathematical wellbeing.