Miracle-dz/UniFAR-FTUs huggingface dataset:
INFLUENCE OF TAX MORALITY AND TAX CULTURE ON TAX COMPLIANCE

This research explored the influence of tax morality and tax culture on tax compliance in Nigeria. The primary objective is to examine the relationships among tax morality, tax culture, and tax submission. The research utilized a survey design with a sample size of 384 participants selected through purposive sampling from the working population of Bayelsa State, Nigeria. Data was collected using a structured questionnaire, which included sections for personal data and research hypotheses. Inferential statistics, particularly regression analysis, were employed to analyze the data. The outcomes of the regression reveal a substantial impact of tax morality and tax culture on tax submission in Nigeria. The high R-squared value of 0.719 indicates that approximately 71.9% of the variability in tax compliance can be attributed to the combined effects of tax morality and tax culture. This underscores the importance of these factors in shaping taxpayers' willingness to adhere to tax regulations, even after considering other potential predictors. The adjusted R2 of 0.515 implies that tax morality and tax culture continue to exert a notable influence, independent of other variables. Furthermore, the statistical significance of the F-statistic (13.003) and its connected p-value (0.002) reaffirm the robustness of the model, indicating that either tax morality or tax culture, or both, significantly affect tax compliance. To foster tax compliance, the study recommends comprehensive taxpayer education, the promotion of a positive tax culture, and recognition of tax-compliant individuals and organizations.
Le groupe d'espèces Bruchidius niokolokobaensis Decelle : définition et description de deux espèces nouvelles d'Afrique de l'Ouest (Coleoptera, Bruchidae)

Creation du groupe d'especes Bruchidius niokolokobaensis Decelle pour quatre especes ouest-africaines : B. niokolokobaensis Decelle et B. royi Decelle du Senegal, B. nianingensis n. sp. , egalement du Senegal, et B. silviei n. sp. du Senegal et du Togo. Ces especes sont caracterisees en particulier par la structure des sclerites du sac interne chez le mâle et par la sclerotisation des conduits genitaux femelles en amont du debouche du canal de la spermatheque. Seule la plante-hote de B. nianingensis, Tephrosia bracteolata, est connue ; la biologie des autres especes est inconnue.
Sequential mediation analysis of workplace bullying, work-life conflict, and young employees’ outcomes in Vietnam

There has been a growing focus on workplace bullying, especially in emerging countries. This study examines the impact of workplace bullying on young employees’ outcomes in Vietnamese firms. Based on the conservation of resources theory, a sequential mediation model of five constructs (workplace bullying [WPB], work-life conflict [WLC], job satisfaction [JS], work support, and negative well-being [NWB]) was studied. Data from 238 young employees of different sectors was used to test the hypothesised model. The research data were analysed using AMOS version 22 to examine the constructed hypotheses. The results confirm that bullying is, directly and indirectly, related to employees’ outcomes in terms of job satisfaction and NWB. Furthermore, the mediating effects of WLC on the relationships of bullying, job satisfaction, and NWB are confirmed. Contrary to previous research, work support did not mediate these relationships. In order to lessen the level of perceived NWB, it is essential to reduce negative acts at work as well as enhance the understanding of this phenomenon. This study contributes to the research literature on bullying in Vietnamese context, both theoretically and practically. From these findings, organisations might be beneficial from this study to reduce the level of workplace bullying. Further research could navigate which constructs could enhance young employees’ positive experience at work in the face of workplace bullying.
Breast Trauma: A United States-Based Epidemiological Study From 2016 to 2019

Background Breast trauma is an often under-recognized injury, especially in female polytrauma patients. The purpose of this study was to assess the prevalence of breast injuries and their association with injury severity score (ISS) in trauma patients nationally. Method A retrospective review was performed using data from the National Trauma Data Bank® (NTDB®) from 2016 to 2019, using all applicable International Classification of Diseases (ICD) codes for three outlined subgroups (abrasions, contusions, and open wounds/punctures/lacerations) with minors excluded. All continuous variables were tested as non-normally distributed, and all test results for continuous variables used the Kruskal-Wallis test. All categorical variables were tested using a chi-squared test. Results Patients with traumatic breast abrasions and contusions had a higher rate of intensive care unit (ICU) admissions (23.8%; n=395 and 25.3%; n=48, respectively) compared to patients with open wounds/punctures/lacerations (13.6%; n=205). Patients with abrasions and contusions to the breast had a significantly higher ISS compared to those with visible open wounds/punctures/lacerations (9 and 9, vs 5, p <0.001). Mortality rates were highest among patients with breast abrasions and contusions, 15% (n=213) and 14% (n=23), respectively, compared to patients with open wounds/punctures/lacerations at 11% (n=132), p<0.017. Conclusion Traumatic breast abrasions and contusions were associated with higher rates of ICU admission, elevated ISS, and overall mortality compared to open breast wounds, punctures, or lacerations. This indicates the importance of traumatic breast injuries as a prognostic indicator in the standard workup of a trauma patient.
Exploring the Molecular Underpinnings of Cancer-Causing Oncohistone Mutants Using Yeast as a Model

Understanding the molecular basis of cancer initiation and progression is critical in developing effective treatment strategies. Recently, mutations in genes encoding histone proteins that drive oncogenesis have been identified, converting these essential proteins into “oncohistones”. Understanding how oncohistone mutants, which are commonly single missense mutations, subvert the normal function of histones to drive oncogenesis requires defining the functional consequences of such changes. Histones genes are present in multiple copies in the human genome with 15 genes encoding histone H3 isoforms, the histone for which the majority of oncohistone variants have been analyzed thus far. With so many wildtype histone proteins being expressed simultaneously within the oncohistone, it can be difficult to decipher the precise mechanistic consequences of the mutant protein. In contrast to humans, budding and fission yeast contain only two or three histone H3 genes, respectively. Furthermore, yeast histones share ~90% sequence identity with human H3 protein. Its genetic simplicity and evolutionary conservation make yeast an excellent model for characterizing oncohistones. The power of genetic approaches can also be exploited in yeast models to define cellular signaling pathways that could serve as actionable therapeutic targets. In this review, we focus on the value of yeast models to serve as a discovery tool that can provide mechanistic insights and inform subsequent translational studies in humans.
Understanding the vertical structure of potential vorticity in tropical depressions

Potential vorticity (PV) has been used to understand the intensification and motion of a variety of tropical vortices. Here, atmospheric reanalyses and idealized models are used to understand how the vertical structures of moist convective heating and adiabatic advection jointly shape the vertical structures of PV in tropical depressions. Observationally based estimates reveal a top‐heavy PV structure in tropical depressions, contrasting with bottom‐heavy structures of absolute vorticity and diabatic PV generation. These distinct vertical structures are reproduced in an axisymmetric model which employs the weak temperature gradient approximation for conceptual simplicity and is forced by stratiform and deep convective heating. When applied in isolation, the stratiform and deep convective heatings produce PV maxima at 500 hPa and near the surface, respectively. When these two heatings are applied simultaneously, interactions between the stratiform and deep convective modes enhance the adiabatic advective tendencies produced by the transverse circulation, making the PV distribution more top‐heavy. In the lower and middle troposphere, radial advection also greatly reduces the radius of the PV structure relative to that of the imposed heating, consistent with structures in observed tropical depressions; the implications of these differences in radial structures for using the flux form of the relevant conservation equations (e.g. for PV substance or absolute vorticity) are discussed.
Community participation in urban preservation planning: A case study of the North Central neighborhood in Charleston, SC

This thesis explores the role of community participation in urban preservation planning processes. A case study of the North Central neighborhood in Charleston, SC is used to investigate this inquiry. This study seeks to explore what residents in North Central value as heritage assets and how this information compares to ongoing preservation planning, interactions with the City and local preservation advocacy organizations, and overall community engagement. Qualitative methods were used for data collection and an analytical framework was developed based in theories of democracy, participatory planning, and values-based heritage. The results indicate that residents of North Central value the built environment and architectural integrity of the neighborhood, however the intangible aspects of heritage resonate most with the community. These include the people, stories, experiences, and memories associated with the neighborhood and its features. While efforts to preserve the neighborhood have increased in recent years, there are still disparities in what is actively being preserved and what residents identify as important heritage assets. The thesis also reveals that a lack of democratic space for participation and a communication deficit serve as limitations to community participation in formal planning processes for preservation. Increased community participation in these processes could influence new development in the neighborhood to better reflect the contemporary needs and values of its residents. It also serves to foster better collaboration among organizations, governmental partners, and residents in order to continue developing inclusive approaches to neighborhood preservation and establishing initiatives in North Central with sustainable outcomes.
Insure them and improve their welfare: effect of Hygeia Community Health Insurance on households’ welfare in Kwara State, Nigeria

The Hygeia Community Health Plan was designed such that agriculture-based households can have access to affordable healthcare services. It is also aimed at providing financial risk protection against catastrophic healthcare costs which if persistent, could possibly drive them into poverty. This paper used a well-structured questionnaire to solicit responses on the effect of the Hygeia Community Health Plan on the welfare of farming households in Kwara State, Nigeria. A two-stage sampling technique was used to sample 175 farming households comprising of 115 beneficiaries and 60 non-beneficiaries from Shonga, Bacita and Lafiagi districts of Edu local government area of Kwara State, Nigeria. The ordinary least square and logit model were used in the analysis of the data for this study. The results of the analysis showed that the Hygeia community health plan was positively and statistically significant in influencing the per capita income, per capita calorie intake and the food security status of farming households in the area. Therefore, it was recommended that the government should create an enabling environment or partner with private insurance organizations. This will help them work out a plan to help rural households in other parts of the country access affordable healthcare services easily. This will help in the attainment of the universal access to health services in Kwara State and country Nigeria at large.
Crustal structure, tectonic evolution and seismogenesis in the Northern Apennines (Italy)

The aim of this paper is to illustrate how the time and space relationships between compression and extension in the Northern Apennines can be expressed through three main rules: i) at any time, compression and extension are contemporaneously active, in the foreland and in the hinterland, respectively; ii) at any position, extension follows compression; iii) extension can occur in the uppermost crust at the same time and position of compression at greater depth (lower crust and upper mantle). These rules are always verified, by considering both the long-term evolution of the Apennines, illustrated by the geological data about the age of syntectonic basins, and the short-term, present-day image, highlighted by the instrumental seismicity pattern. A comprehensive review of the geological and geophysical evidence supporting the contemporaneous activity and eastward migration of compression and extension in the Northern Apennines is reported. The main results of the CROP03 project, integrated with new geophysical data sets, are discussed together with the space distribution and kinematics of instrumental seismicity recorded in the last 20 years, that has furnished a present-day, instantaneous image of the evolution of the Northern Apennines. The last part of the paper presents and discusses some relevant and debated topics on the setting and evolution of the Northern Apennines.
Capital market integration in Spain? Introducing the Bilbao Stock Exchange, 1891-1936*

Abstract This paper presents the first results of our most recent research on the Bilbao Stock Exchange (BSE) from its foundation in 1890 up to the Spanish Civil War. We examine the origin of the Exchange and follow its evolution over the first half-century of existence. To this end we introduce some of the stock exchange indexes we have calculated for Bilbao and put them into comparative perspective with the existing series on general economic and industrial activity and the indexes for other Spanish exchanges for the period considered. These comparisons show Bilbao’s evolution from a public debt-dominated market to an industrial exchange very much tied to regional development. Finally, we contrast the degree of financial market integration associated with the existing Spanish exchange indexes. Our analysis finds strong support for considering the BSE index as an industrial index and little evidence of capital market integration between the principal Spanish exchanges before the 1920s. Resumen Este artículo presenta los primeros resultados de nuestra investigación más reciente sobre la Bolsa de Bilbao desde su creación en 1890 hasta la Guerra Civil Española. El trabajo examina los orígenes de este mercado bursátil y su evolución durante sus primeros cincuenta años. Para ello presentamos algunos de los índices que hemos calculado para Bilbao, y los situamos en perspectiva comparada con las series de actividad económica general y los índices de otras bolsas españolas. Estas comparaciones muestran su evolución desde un mercado dominado por los valores públicos a una bolsa industrial muy vinculada a su desarrollo regional. Finalmente, contrastamos también su grado de integración con otros mercados financieros. Nuestros resultados avalan la hipótesis de que la Bolsa de Bilbao fue un mercado dominado por la contratación de valores industriales, y aportan poca evidencia de una integración financiera de las principales plazas españolas antes de los años veinte.
Simple Model for the Antropogenically Forced CO2 Cycle Tested on Measured Quantities

The carbon dioxide information analysis center ( CDIAC ) provides a remarkable 163 years of data on atmospheric CO2 concentrations, man-made CO2 emissions, and from 1959 onwards CO2 net-fluxes into oceans and biosphere. Currently, half of the anthropogenic CO2 emissions remain in the atmosphere. Predominantly the ocean and the biosphere absorb the second half in about equal parts. We describe the anthropogenically forced CO2 dynamics by a linear model of only two parameters which represent physics and biological laws. Our model reproduces the CDIAC measurements perfectly, and allows thus predictions for the future. It does not deal with the equilibrium exchanges of CO2 between atmosphere, oceans and biosphere, but treats merely the net-fluxes resulting from the perturbation of the equilibrium by the anthropogenic emissions. Details as yielded by tracer measurements or ocean chemistry are not required. We applied the model for a tentative projection of the future CO2 cycle based on prospective anthropogenic emission *Corresponding author: E-mail: moluedecke@t-online.de; Lüdecke and Weiss; JGEESI, 8(4), 1-12, 2016; Article no.JGEESI. 30532 scenarios from the literature. As a result, the increase of atmospheric CO2 will gradually come to an end and the ocean as well as the biosphere will be the primary sinks of future CO2 emissions of mankind.
A Comparison between the GPM Dual-Frequency Precipitation Radar and Ground-Based Radar Precipitation Rate Estimates in the Swiss Alps and Plateau

AbstractThe Global Precipitation Measurement (GPM) mission Dual-Frequency Precipitation Radar (DPR) provides a unique set of three-dimensional radar precipitation estimates across much of the globe. Both terrain and climatic conditions can have a strong influence on the reliability of these estimates. Switzerland provides an ideal testbed to evaluate the performance of the DPR in complex terrain: it consists of a mixture of very complex terrain (the Alps) and the far flatter Swiss Plateau. It is also well instrumented, covered with a dense gauge network as well as a network of four dual-polarization C-band weather radars, with the same instrument network used in both the Plateau and the Alps. Here an evaluation of the GPM DPR rainfall rate products against the MeteoSwiss radar rainfall rate product for the first two years of the GPM DPR’s operation is presented. Errors in both detection and estimation are considered, broken down by terrain complexity, season, precipitation phase, precipitation type, and p.
Acute Effect of Positive Airway Pressure on Heart Rate Variability in Obstructive Sleep Apnea

Autonomic dysregulation is associated with cardiovascular consequences in obstructive sleep apnea (OSA). This study aimed to investigate the effect of acute continuous positive airway pressure (CPAP) treatment on autonomic activity and to identify factors contributing to heart rate variability (HRV) changes in OSA. Frequency domain HRV parameters were calculated and compared between the baseline polysomnography and during the CPAP titration in 402 patients with moderate to severe OSA. There were significant reductions in total power, very low-frequency band power, low-frequency band power, and high-frequency band power during the CPAP titration as compared to the baseline polysomnography. This tendency was pronounced in male patients with severe OSA. Multivariate analysis found that changes in the apnea-hypopnea index and oxygen saturation were significantly associated with changes in sympathetic and parasympathetic activity, respectively. This study demonstrated that HRV parameters significantly changed during the CPAP titration, indicating a beneficial effect of CPAP in the restoration of sympathetic and parasympathetic hyperactivity in OSA. Prospective longitudinal studies should determine whether long-term CPAP treatment aids in maintaining the long-lasting improvement of the autonomic functions, thereby contributing to the prevention of cardiovascular and cerebrovascular diseases in patients with OSA.
Stable isotopic and elemental characteristics of recent tufa from a karstic Krka River (south‐east Slovenia): useful environmental proxies?

Tufa samples from 16 consecutive barrages along a 13 km section of the groundwater‐fed Krka River (Slovenia) were analysed for their petrographical, mineralogical, elemental and stable carbon (δ13C) and oxygen (δ18O) isotope composition, to establish their relation to current climatic and hydrological conditions. Waters constantly oversaturated with calcite and the steep morphology of the Krka riverbed stimulate rapid CO2 degassing and subsequent tufa precipitation. The carbon isotope fractionation (Δ13C) between dissolved inorganic carbon and tufa in the Krka River evolves towards isotopic equilibrium being controlled by continuous CO2 degassing and tufa precipitation rate downstream. The Δ13C increased from 1·9 to 2·5‰ (VPDB); however, since tufa precipitation rates remain similar downstream, the major controlling factor of carbon isotope exchange is most probably related to the continuous 12CO2 degassing downstream leaving the carbon pool enriched in 13C. In the case of oxygen, the isotope fractionation (Δ18O) was found to be from 1·0 to 2·3‰ (VSMOW) smaller than reported in the literature. The observed discrepancies are due to different precipitation rates of calcite deposits because Krka tufas on cascades grow relatively faster compared to slowly precipitated calcite deposits in cave or stream pools. Due to non‐equilibrium oxygen isotope exchange between Krka tufa and water, the δ18O proxy showed from 1·2 to 8·2°C higher calculated water temperatures compared to measured water temperatures, demonstrating that δ18O proxy‐based temperature equations are not reliable for water temperature calculations of fast‐growing tufa on cascades. Because Mg is bound to the terrigenous dolomite fraction in the Krka tufa samples, the Mg/Ca was also found to be an unreliable temperature proxy yielding over up to 20°C higher calculated water temperatures.
Length-weight relationships, physical state factors and gut contents of Syncrossus helodes (Sauvage, 1876) and Yasuhikotakia modesta (Bleeker, 1864) from the Mekong River, Muang District, Nong Khai Province, Northeastern Thailand

Length-weight relationships (LWR), physical state factors (K) and gut contents of Syncrossus helodes (Sauvage, 1876) and Yasuhikotakia modesta (Bleeker, 1864) from the Mekong River, Muang District, Nong Khai Province, Northeastern Thailand were investigated in the dry-hot and dry-cool season 2010. The LWR results indicated that S. helodes exhibited negative allometric growth in both seasons, whereas Y. modesta exhibited positive and negative allometric growth in the dry-hot and the dry-cool season, respectively. The K values for S. helodes in the dry-hot season and Y. modesta in both seasons were greater than one, showing that they were in above good condition, whereas the K for S. helodes in the dry-cool season was lower than one, which indicated that the fish was in poor condition. The percentage of point method (%P) results indicated that S. helodes fed on the same 7 categories of food items in both seasons, which were dipteran larvae (64.48%), trichopteran larvae (17.82%), ephemeropteran larvae (6.73%), Hemiptera (2.95%), terrestrial dipteran adults (2.31%), green algae and zooplankton (1.10% each). Y. modesta also fed on the same 7 categories of food items in both season, corresponding to dipteran larvae (59.78%), trichopteran larvae (16.37%), zooplankton (12.87%), molluscs (5.51%), terrestrial dipteran adults (3.30%), plant materials (1.18%) and green algae (0.59%). Plant parts and filamentous algae were also found in the analyzed gut contents; these materials may have been accidentally ingested along with the principal food item, Chironomid larvae. The %P of the food items depended on both the season and the fish species (chi-squared test, p<0.05). From the present study, it was concluded that S. helodes and Y. modesta are carnivores.