Miracle-dz/UniFAR-FTUs huggingface dataset:
INFLUENCE OF CORPORATE TAX PLANNING ON INVESTORS' CONFIDENCE AS A DETERMINANT OF SHARE PRICE (A CASE OF SELECTED DEPOSIT MONEY BANKS IN NIGERIA)

Corporate Tax planning practices are gaining ground among firms as an avenue to reduce the tax exposure of such firm. The impact of such practices on the overall Corporate Objectives of maximising the shareholders wealth through increase in share price has been a subject of controversies. The paper examine the Corporate Tax Planning scheme influence on Investors’ Confidence as it helps to determine the share price of listed banks in Nigeria. Ten out of the listed fifteen Deposit Money Banks were selected using Purposive Sampling Technique. Three hypotheses were formulated and tested using Panel Least Square Method and Correlation Analysis. The Correlation Coefficient (0.2034) in hypothesis one established a positive relationship between ETR and Share Price of listed banks in Nigeria. The result from Hypothesis two (-0.1606) indicate a negative insignificant influence of Tax Planning on the Investors’ Confidence. It was recommended that the management should exercise caution in implementing an Aggressive Tax Scheme as some has more damaging effects on the firm through Reputational costs than associated benefits. Government should sensitize the public about the danger of aggressive tax planning so as to boost its tax revenue.
The stability of Falkner-Skan ﬂows with several inﬂection points

Non-unique solutions to the Falkner-Skan equation with multiple inﬂection points have been investigated with respect to stability properties. A temporal stability analysis based on the Orr-Sommerfeld equation has been performed. Attention has been paid to the e(cid:11)ect of the number of inﬂection points in these solutions on the stability properties. While the standard Falkner-Skan ﬂow does not have any inﬂection points in a favourable pressure gradient, the (cid:12)rst non-unique solution branch has two such points. The presence of these two inﬂection points implies a dramatic reduction of the critical Reynolds number by four orders of magnitude. Moreover, in base ﬂows with more than two inﬂection points additional neutral waves occur with the same Reynolds number but with di(cid:11)erent wave numbers.
Self-reliant in defense industries: Case study Indonesia

Abstract Many developing countries are supporting their local defense industries to increase self-sufficiency, although they remain dependent on imports from foreign suppliers. Little is known about factors that may explain the self-reliance aspect of these industries. Therefore, this study aims to examine factors related to business performance that can explain the independence of the defense industry in developing countries. In this experiment, the implemented system covers four aspects of organizational performance, namely dynamic capabilities, high-performance work systems, technological innovation, and business model innovation. The system then investigates the mediation of business model innovation between the first three factors and organizational performance. Based on this analysis, Partial Least Squares-Structural Equation Modeling is used on data from 70 Indonesian defense industries. The results show that high-performance work systems and technological innovation significantly explain the variation of model innovation. By using business model innovation interventions, these two factors also explain business performance. These conditions imply the importance of prioritizing the following: human resource practices that promote employee self-improvement, motivation, and engagement, and adopting new or improved technologies into products and processes. The model built is novelty in the development of the defense industry, especially in developing countries.
Investigation of Electrothermal Characteristics in Silicon Forksheet FETs for Sub-3-nm Node

In this study, the self-heating effect (SHE) of sub-3-nm node forksheet (FS) field-effect transistors (FETs) and nanosheet (NS) FETs were systematically analyzed using a fully calibrated technology computer-aided design (TCAD) simulation. The electrothermal characteristics of FSFETs differ from those of NSFETs owing to a unique structural feature, namely, the SiN wall. The SiN wall of FSFETs reduces the gate metal, enhancing the electrical characteristics; however, the thermal characteristics deteriorate as the SiN wall inhibits heat dissipation. The evaluation of electrothermal properties using power–delay product and thermal resistance indicated that FSFETs were superior to NSFETs at the single device level; furthermore, in ring oscillators (RO), FSFETs are faster and have lower average power consumption and maximum lattice temperature than NSFETs. Owing to low maximum lattice temperature variations, FSFETs were less impacted by the SHE-induced hot carrier injection (HCI) and bias temperature instability (BTI) lifetime degradation at iso-frequency. This study, therefore, validates FSFETs targeting sub-3-nm nodes considering SHE and shows the superiority of FSFETs over NSFETs.
The Developmental Characters of Sedimentary Environments and Lithofacies of Middle Ordovician Majiagou Formation in Ordos Basin

Ordos basin is located in the west of north china platform, middle Ordovician Majiagou formation is one of most important nature gas reservoirs. In Ordovician the overspread of the southern Helan rift and left strike slipping of the southern overthrust led to rift shoulders being warped and rise in the west and south of Ordos basin, and “L” sharp uplift or names of center uplift was formed. At the same time, as a result of equilibrium activity, in the east of the basin formed an unsymmetrical compensation basin (depression), which is named inner shelf basin. Two different sedimentary models are presented, one is sedimentary model of shelf and another is sedimentary model of distally steeped ramp. The sedimentary model of shelf is extend from east to west and pass through the center of inner shelf basin, which runs through main natural gas reservoirs area of Majiagou formation. The east part of three sub environments, that's to say, inter uplift lecuna and under-water uplift, inner shelf basin, open inner shelf, the latter most located out of the research area. In Majiagou 1,3,5 members depositional stage, the climate was dry and sea level was fall by the evaporation, the L-sharp uplift was close to the sea level or above it, or became the erodedarea, the inner shelf basin became semi-restricted or restricted environment. In the center of the basin deposited anhydrock, halilith and some dolostone compounds, in the basin marginal flat was deposited dolostone interbeded with anhydrock. In 2,4 stages, the climate was moist and sea level raised, the inner shelf basin became dolostone limestone-deposited limestone or dolo-limestone. In Majiagou 6 stage, because most of stratigraphy few wells, there's limestone shelf sedimentary environment. The west shelf lies on the L-sharp uplift, in all of the Majiagou stage was deposited limestone or dolostone. The steep slop, along Helan rift margin, developed carbonate gravity flow stones. However, in submarine through developed turbidites mixed with carbonate and silicon debris. The distally steepened ramp developed in all of Ordovician lies on the south of L-sharp uplift, that's to say, present Weibei uplift area. In 1,3,5 members depositional stage, there is dolstone distally steepened ramp. However, in members 2, 4, 6 present dolostone-limestone distally steepened ramp. According to the sedimentary model, in this paper present lithofaices paleography map from 1 to 6 member of Majiagou formation.
Water quality Parameters and it influences in the Ennore estuary and near Coastal Environment with respect to Industrial and Domestic sewage

The present investigation was aimed to study the effect of industrial and domestic sewage on the water quality parameters of Ennore estuary and coastal water of Ennore. The concentrations of the water quality parameters like temperature, pH, salinity, total hardness, nitrite, nitrate, ammonia, phosphate etc., were above the coastal water level due to the continuous discharge of domestic sewage and industrial effluent. Higher nutrient levels estimated from the Ennore estuary may be attributed due to the domestic sewage and industrial effluent discharged from the nearby human settlements and industrial establishments.
Employing Deep-Learning Approach for the Early Detection of Mild Cognitive Impairment Transitions through the Analysis of Digital Biomarkers

Mild cognitive impairment (MCI) is the precursor to the advanced stage of Alzheimer’s disease (AD), and it is important to detect the transition to the MCI condition as early as possible. Trends in daily routines/activities provide a measurement of cognitive/functional status, particularly in older adults. In this study, activity data from longitudinal monitoring through in-home ambient sensors are leveraged in predicting the transition to the MCI stage at a future time point. The activity dataset from the Oregon Center for Aging and Technology (ORCATECH) includes measures representing various domains such as walk, sleep, etc. Each sensor-captured activity measure is constructed as a time series, and a variety of summary statistics is computed. The similarity between one individual’s activity time series and that of the remaining individuals is also computed as distance measures. The long short-term memory (LSTM) recurrent neural network is trained with time series statistics and distance measures for the prediction modeling, and performance is evaluated by classification accuracy. The model outcomes are explained using the SHapley Additive exPlanations (SHAP) framework. LSTM model trained using the time series statistics and distance measures outperforms other modeling scenarios, including baseline classifiers, with an overall prediction accuracy of 83.84%. SHAP values reveal that sleep-related features contribute the most to the prediction of the cognitive stage at the future time point, and this aligns with the findings in the literature. Findings from this study not only demonstrate that a practical, less expensive, longitudinal monitoring of older adults’ activity routines can benefit immensely in modeling AD progression but also unveil the most contributing features that are medically applicable and meaningful.
The Efficacy of Little Lovely Dentist and Tell Show Do in Alleviating Dental Anxiety in Iraqi Children: A Randomized Clinical Trial

Aim: Behavior management approaches in treating children are generally viewed as techniques to enhance communication with patients to promote positive attitudes. Patients, particularly children, consider visiting a dental clinic to be a difficult and painful experience, so a dentist who treats children should have a variety of behavior management techniques. This study aimed to evaluate and compare the efficacy of Tell Show Do (TSD) and a mobile app in reducing dental anxiety among children patients. Materials and Methods: A clinical trial study with 66 children aged 6–8 years was divided into three groups by the randomization method, which was performed in two steps: the first step used a random group generator template for excel to distribute the 66 children into three groups (each group 22), and the second step by excel function (RAND) to make the sequence for children. The sample was divided into three groups; each group has 22 children: Group I (TSD), Group II mobile app (Little Lovely Dentist), and Group III control. ClI fillings of the primary molars were provided to all participants. Anxiety levels were measured using physiological methods (heart rate and oxygen saturation by pulse oximeter) and psychological methods (Venham picture test) before treatment, during the education stage, and after treatment. The statistical tests were the paired t test for intragroup comparison and one-way analysis of variance (ANOVA) for intercomparison. Results: One-way ANOVA showed a significantly lower pulse rate in the mobile app group after treatment, significantly higher SPO2 saturation in the mobile app group than in the TSD and control groups, and significantly lower Venham scores in the mobile app group than in the control group. Conclusion: The use of the Little Lovely Dentist mobile app decreased dental anxiety levels in children’s first dental visit more than both the TSD technique and control groups when compared.
Comparison of the effects of intraoperative remifentanil and sufentanil infusion on postoperative pain management in robotic gynecological surgery: a retrospective cohort study

Background Remifentanil and sufentanil are potent short-acting synthetic opioid analgesics. The administration of remifentanil has been associated with the incidence of opioid-induced hyperalgesia. Opioid-induced hyperalgesia may be alleviated when opioids, such as morphine, are switched to sufentanil. Therefore, this retrospective observational study aimed to compare the effects of remifentanil and sufentanil on postoperative pain in patients undergoing robotic gynecological surgery. Methods We retrospectively analyzed the electronic medical records of patients who underwent elective robotic gynecological surgery between January 2016 and February 2021. The patients were classified into sufentanil (n = 159) or remifentanil (n = 359) groups according to the opioids administered continuously during anesthesia. The primary outcome assessed in this study was the postoperative pain score measured using the numeric rating scale (NRS). The secondary outcomes assessed included the recovery time (from discontinuation of opioid infusion to extubation) and frequency of rescue analgesic administration in the post-anesthesia care unit (PACU). Results The recovery time did not differ significantly between the two groups. The NRS score for pain (median [1Q, 3Q]) in the PACU was significantly lower in the sufentanil group than in the remifentanil group (2 [2, 3] vs. 4 [3, 7], P < 0.001). The frequency of rescue analgesic administration in the PACU was 6.3% and 35.4% in the sufentanil and remifentanil groups, respectively (P < 0.001). Conclusions Sufentanil, as an adjunct to sevoflurane anesthesia is more advantageous than remifentanil in terms of postoperative pain control during robotic gynecological surgery.
Environmental Impact Assessment and Process Upscaling for Sustainable Production of Cellulose Nanofibre, a Biopolymer Derived from Lignocellulosic Biomass

As an agricultural waste, rice straw has a requisite quality for conversion to nanocellulose; however, the environmental and technical feasibility of the processes available has not been assessed at commercial scale. Therefore, in the present work commercialization and environmental impacts of the cellulose nanofibre (CNF) production from rice straw were evaluated by scaling up the laboratory-scale process to the pilot scale level. Life cycle assessment (LCA) of the laboratory scale process showed the maximum impact of electricity (161 kg CO2 eq) and sodium hydroxide (7.82 kg CO2 eq) on global warming potential; though, the overall impacts got reduced approximately three times (~51 kg CO2 eq for electricity) with the scale-up of the process. When compared with the reported literature both the scales of production were found to have lesser environmental impacts. Further, the techno-economic feasibility of the process was evaluated at different plant capacities for the optimum minimum selling price (MSP) of CNF. At the plant capacity of 15 kg/day, the MSP of CNF was calculated as $16,537.36/tonne dropped to $14,944.87 and $14,590.98/tonne with the increased batch capacity of 30 kg/day and 45 kg/day, respectively. Through sensitivity analysis, the MSP of CNF was observed to be highly sensitive to the cost of capital investment and chemicals cost. In addition, analysis of the uncertainty associated with the identified cost drivers reflects the scope for inherited risks, as determined by the Monte-Carlo simulation method. This study established an environmentally and economically sustainable process for commercialisation of nanocellulose production from agricultural waste at a minimum cost of production.
A Facility-Based Study of the Impact of COVID-19 on Supply Chain Performance of HIV/AIDS Commodities in Anambra State, Nigeria

The COVID-19 pandemic and its induced lockdown resulted in huge disruptions that affected access to and availability of healthcare commodities at different levels of the supply chain system. An understanding of the pandemic impact in different areas will help in designing strategies to mitigate future disruptions. This study was designed to evaluate the supply chain performance of HIV/AIDS commodities through the review of key performance indicators in health facilities in Anambra State, Nigeria, during the COVID-19 pandemic lockdown. A facility-based cross- sectional study was conducted across 27 selected health facilities in the state. Facilities were selected using a stratified random sampling technique. Data was collected using a combination of a semi-structured questionnaire and observational checklists adapted from a previous study and the Logistics Indicators Assessment Tool (LIAT). Data obtained were analyzed using SPSS software (version 23). A total number of 44 focal personnel managing the HIV/AIDS supply chain in 17 secondary health centres (SHCs) and 10 primary health centres (PHCs) participated in the study. Tenofovir/Lamivudine/Dolutegravir (300/300/50mg) and Nevirapine 10mg/ml oral suspension were the two most available drugs at 85.19% and 78% respectively whereas Determine and Uni-Gold were the most available non- drug commodities at 92.59%, and 81.48% respectively during the lockdown period. The Stat-Pak test kit was stocked out in 30% of the facilities during the lockdown with emergency orders of at least one HIV commodity recorded in 37% of the facilities during this period. Expired products were recorded in 48% of the health facilities and this amounted to a loss of USD 4,027.25. The COVID-19 crisis exposed vulnerabilities in Anambra State's HIV/AIDS commodity supply chain. Instances of emergency orders, stock-outs, and wastage highlight the need for a more resilient system. Investing in an agile supply chain is crucial for ensuring uninterrupted access to essential healthcare commodities during disruptions.
Detecting Central Auditory Processing Disorders in Awake Mice

Mice are increasingly used as models of human-acquired neurological or neurodevelopmental conditions, such as autism, schizophrenia, and Alzheimer’s disease. All these conditions involve central auditory processing disorders, which have been little investigated despite their potential for providing interesting insights into the mechanisms behind such disorders. Alterations of the auditory steady-state response to 40 Hz click trains are associated with an imbalance between neuronal excitation and inhibition, a mechanism thought to be common to many neurological disorders. Here, we demonstrate the value of presenting click trains at various rates to mice with chronically implanted pins above the inferior colliculus and the auditory cortex for obtaining easy, reliable, and long-lasting access to subcortical and cortical complex auditory processing in awake mice. Using this protocol on a mutant mouse model of autism with a defect of the Shank3 gene, we show that the neural response is impaired at high click rates (above 60 Hz) and that this impairment is visible subcortically—two results that cannot be obtained with classical protocols for cortical EEG recordings in response to stimulation at 40 Hz. These results demonstrate the value and necessity of a more complete investigation of central auditory processing disorders in mouse models of neurological or neurodevelopmental disorders.
Protective immunity induced by DNA vaccine containing TgGRA35, TgGRA42, and TgGRA43 against Toxoplasma gondii infection in Kunming mice

Background Toxoplasma gondii can cause congenital infection and abortion in humans and warm-blooded animals. T. gondii dense granule proteins, GRA35, GRA42, and GRA43, play a critical role in the establishment of chronic infection. However, their potential to induce protective immunity against T. gondii infection remains unexplored. Objective This study aimed to test the efficacy of a DNA vaccine encompassing GRA35, GRA42, and GRA43 in inducing protective immunity against the highly virulent T. gondii RH strain (type I) and the brain cyst-forming PRU strain (type II). Methods The eukaryotic plasmids pVAX-GRA35, pVAX-GRA42, and pVAX-GRA43 were constructed and formulated into two- or three-gene cocktail DNA vaccines. The indirect immunofluorescence assay (IFA) was used to analyze their expression and immunogenicity. Mice were immunized with a single-gene, two-genes, or multicomponent eukaryotic plasmid, intramuscularly. We assessed antibody levels, cytotoxic T-cell (CTL) responses, cytokines, and lymphocyte surface markers by using flow cytometry. Additionally, mouse survival and cyst numbers in the brain of mice challenged 1 to 2 months postvaccination were determined. Results Specific humoral and cellular immune responses were elicited in mice immunized with single-, two-, or three-gene cocktail DNA vaccine, as indicated by significant increases in serum antibody concentrations of total IgG, IgG2a/IgG1 ratio, cytokine levels (IFN-γ, IL-2, IL-12, IL-4, and IL-10), lymphocyte proliferation, lymphocyte populations (CD4+ and CD8+ T lymphocytes), CTL activities, and survival, as well as decreased brain cysts, in comparison with control mice. Moreover, compared with pVAX-GRA35 + pVAX-GRA42, pVAX-GRA42 + pVAX-GRA43, or pVAX-GRA35 + pVAX-GRA43, multicomponent DNA vaccine with three genes (pVAX-GRA35 + pVAX-GRA42 + pVAX-GRA43) induced the higher humoral and cellular immune responses, including serum antibody concentrations, cytokine levels, lymphocyte proliferation, lymphocyte populations, CTL activities and survival, resulting in prolonged survival time and reduced brain cyst loads. Furthermore, mice immunized with pVAX-GRA35 + pVAX-GRA42, pVAX-GRA42 + pVAX-GRA43, or pVAX-GRA35 + pVAX-GRA43 showed greater Th1 immune responses and protective efficacy than the single-gene-vaccinated groups. Conclusion These results demonstrate that TgGRA35, TgGRA42, or TgGRA43 are vaccine candidates against T. gondii infection, and the three-gene DNA vaccine cocktail conferred the strongest protection against T. gondii infection.