Miracle-dz/UniFAR-FTUs huggingface dataset:
DOES SERVICE QUALITY INFLUENCE TAX COMPLIANCE BEHAVIOUR OF SMES? A NEW PERSPECTIVE FROM GHANA

While many factors influence tax compliance behaviour, this study aims to examine the effect of the quality of tax services on the compliance behaviour of small and medium-sized enterprises. The study used the survey to test five hypotheses with the aid of frequency tables, regression and correlation analyses. The study found statistically significant positive effects of reliability, responsiveness, assurance, and empathy on the tax compliance behaviour of SMEs. Secondly, there are varying positive correlations amongst key tax service quality measures. The research has several implications for taxing authorities and policy makers due to its effect on tax revenue generation for economic growth and development. The novelty of this paper lies in its premier attempt to enrich the literature on the tax service quality- tax compliance behaviour nexus with the adoption of Parasuraman et al. (1988)’s service quality indicators. In employing these tax service quality indicators, a better understanding is gained into tax non-compliance behaviour, which emanates from poor service quality. The findings provide some insights to taxing authorities and policy makers in drafting policies to enhance tax compliance by improving, digitising and modernising tax administration for maximum revenue mobilisation to drive economic growth.
VARIABILITY OF SOME PHYSICO-CHEMICAL CHARACTERISTICS OF WHEAT CULTIVARS GROWN UNDER ARID AND SEMIARID MEDITERRANEAN CONDITIONS

Variability in some physicochemical characteristics of 22 durum wheat (Triticum turgidum L. var. durum) cultivars was investigated. The experiments were carried out under rainfed conditions at an arid (Jordan University of Science and Technology [JUST]) and a semiarid (Maru) location in northern Jordan. Statistical analysis revealed significant differences among the cultivars for each characteristic. Location X cultivar interaction was significant for all characteristics except for SDS-SED. Results showed that the semiarid growing location (Maru) proved to be favorable for production of durum wheat higher in gluten, amylose, amylopectin, and milling yield.
A general continuum approach to describe fast electronic transport in pulsed laser irradiated materials: The problem of Coulomb explosion

We present a continuum model, based on a drift-diffusion approach, aimed at describing the dynamics of electronic excitation, heating, and charge-carrier transport in different materials (metals, semiconductors, and dielectrics) under femtosecond and nanosecond pulsed laser irradiation. The laser-induced charging of the targets is investigated at laser intensities above the material removal threshold. It is demonstrated that, for near-infrared femtosecond irradiation, charging of dielectric surfaces causes a sub-picosecond electrostatic rupture of the superficial layers, alternatively called Coulomb explosion (CE), while this effect is strongly inhibited for metals and semiconductors as a consequence of superior carrier transport properties. On the other hand, application of the model to UV nanosecond pulsed laser interaction with bulk silicon has pointed out the possibility of Coulomb explosion in semiconductors. For such regimes a simple analytical theory for the threshold laser fluence of CE has been developed, showing results in agreement with the experimental observations. Various related aspects concerning the possibility of CE depending on different irradiation parameters (fluence, wavelength and pulse duration) and material properties are discussed. This includes the temporal and spatial dynamics of charge-carrier generation in non-metallic targets and evolution of the reflection and absorption characteristics.
Behavioral Finance Experiments: A Recent Systematic Literature Review

This article aims to elaborate a systematic literature review (SLR) on the subject of experiments in behavioral finance, including papers published between 2014 and 2018. Methodology involved the careful selection of articles published in Web of Science and Scopus databases, and bibliometric analysis was applied. Final sample included 60 articles, the Journal of Behavioral Finance was the most productive journal and the majority of the 152 authors worked in the Americas. For cocitation, important authors, such as Kahneman and Tversky and Barber and Odean were among the most cited and with greater relational ties. For bibliographic coupling, Bursztyn et al. and Bigelow et al. were the most cited, whereas Kadous et al. presented more relational ties. The research contribution lies in the application of the SLR to a growing research area, allowing to know the most relevant subjects, articles, journals, authors, and countries in the area nowadays.
Operationally Relevant Artificial Training for Machine Learning: Improving the Performance of Automated Target Recognition Systems

Automated target recognition (ATR) is an important potential U.S. military application among the many recent advances in artificial intelligence and machine learning. An obstacle to creating a successful ATR system with machine learning is the collection of high-quality labeled data sets. The authors explored whether this obstacle could be sidestepped by training object-detection algorithms on high-resolution, realistic artificial images.
Transport of zinc, copper, and lead in a sewage sludge amended calcareous soil

The application of sewage sludge on farmland is practised in many countries since sludge is rich in macro‐ and micro‐ nutrients. However, increasing use of sewage sludge on farmland has raised concerns about the potential transport of heavy metals into food chains and groundwater. This study determined for a calcareous soil the effects of sludge application on soil physical properties and transport of zinc (Zn), copper (Cu), and lead (Pb). Secondary anaerobic digested sewage sludge was applied at rates of 0, 25, 50, and 100 t/ha (on a dried weight basis) for four consecutive years and mixed in the top 20‐cm of soil. Corn (Zea mays L.) was planted as a spring crop, followed by wheat (Triticum aestivum) as a winter crop. Sludge application increased the dissolved organic matter content and modified the soil structure, increased the soil infiltration rate, saturated hydraulic conductivity, and aggregate stability, and decreased the bulk density. Sludge application greatly increased DTPA (diethylenetriamine pentaacetic acid)‐extractable soil metal concentrations to 50 cm depth and significantly to 1 m. In the plots that received four application of 100 t/ha sewage sludge, the mean concentrations of Zn, Cu, and Pb in subsoil increased by 1600, 7, and 4.5 times, respectively, compared with the control. The results indicate that a combination of enhanced soil physical properties, heavy and inefficient irrigation and high organic matter content with heavy metals cause significant metal mobility. High sludge applications pose risks of groundwater and food chain contamination and rates are best restricted to those reflecting the nutrient demand of crops (20 t/ha every 4 to 5 yr or an average of 4 to 5 t/ha/yr).
Nurses’ Knowledge, Perception, and Attitude towards Evidence-Based Practice at King Abdullah Medical City-Saudi Arabia

Background: Health care organizations consider evidence-based practice as the gold standard for the provision of safe and compassionate health care. Aim of the study: The present study aims to assess the knowledge, perception, and attitude of nurses regarding evidence-based practice. Subjects and Methods: A descriptive design was utilized to achieve the aim of the study. The study included a random sample of (262) staff nurses who were responsible for providing nursing care to patients. Data were collected using three scales; knowledge scale, perception scale, and attitude scale regarding evidence-based practice. Results: The majority of the studied nurses had the knowledge and negative attitude regarding evidence-based practice and two-third of the studied nurses had a moderate level of perception regarding evidence-based practice. There was a statistically significant relationship between nurses’ knowledge and their educational qualification and there was a statistically significant relationship between nurses’ perception and their gender, educational qualification, and experience. Conclusion: There was a significant relationship between nurses’ Knowledge, perception, and attitude towards evidence-based practice. Recommendations: Nursing managers should develop an evidence-based practice training program to help nurses to be familiar with EBP steps. Nursing managers should motivate the nurses who follow up the EBP with different incentives.
Impact of the Coronavirus Pandemic (COVID-19) Lockdown on Mental Health and Well-Being in the United Arab Emirates

United Arab Emirates (UAE) has taken unprecedented precautionary measures including complete lockdowns against COVID-19 to control its spread and ensure the well-being of individuals. This study investigated the impact of COVID-19 and societal lockdown measures on the mental health of adults in the UAE. A cross-sectional study was conducted using an English and Arabic online questionnaire between May and June 2020. The psychological impact was assessed by the Impact of Event Scale-Revised (IES-R), and the social and family support impact was evaluated using questions from the Perceived Support Scale (PSS). A total of 4,426 participants (3,325 females and 1,101 males) completed the questionnaire. The mean IES-R score was 28.0 ± 14.6, reflecting a mild stressful impact with 27.3% reporting severe psychological impact. Over 36% reported increased stress from work, home and financial matters. Also, 43–63% of the participants felt horrified, apprehensive or helpless due to COVID-19. Females, younger participants, part-timers, and college or University graduates were more likely to have a high IES-R score (p < 0.05). The majority of participants reported receiving increased support from family members, paying more attention to their mental health, and spending more time to rest and relax. The results of this study demonstrate the impact of the COVID-19 pandemic on mental health among the UAE residents and highlight the need to adopt culturally appropriate interventions for the general population and vulnerable groups, such as females and younger adults.
The role of attention for insight problem solving: effects of mindless and mindful incubation periods

ABSTRACT Incubation periods may be beneficial for insight problem solving either because they allow to mentally disengage from incorrect solution attempts or because they provide additional opportunities to rethink a problem. We investigated whether incubation periods either filled with an easy stimulus-response task, which does not require much attention, a more difficult stimulus-response task, or a mindfulness intervention, which should both require higher sustained-attention levels, differently affect problem solving. Results showed no difference in solution rates and frequencies of Aha! Experiences between the stimulus-response-task groups, which generally thought more, and the mindfulness group, which generally thought less about yet unsolved problems during the incubation period. Results did not change when individual differences in working-memory capacity and trait mind-wandering were controlled for. These findings suggest that short incubation periods may not be overly beneficial for insight problem solving, independent of whether they allow to periodically redirect attention to pending problems or not.
High performance liquid chromatography of anthraquinones: analysis of plant and insect extracts and dyed textiles

AbstractSeparation and quantitative determination of anthraquinones is achieved by high performance liquid chromatography in mixtures of methanol, water and formic acid on a reversed-phase stationary phase. The products are identified by retention time and, more accurately, by standard additions and UV-visible spectroscopy. This methodology has been applied to extracts of plant roots and insects, commonly used in earlier times as the source of red dyestuffs for dyeing textiles. Quantitative evaluation of the anthraquinone derivatives present in ancient red dyes was earned out after acid hydrolysis of 0·2 to 2·0mg of textile fibre. Due to the great sensitivity of the method, important minor constituents, such as kermesic acid in cochineal, can be detected.
Validation of high-fidelity ion cyclotron range of frequencies antenna coupling simulations in full 3D geometry against experiments in the ASDEX Upgrade tokamak

We address the validation of finite elements ion cyclotron range of frequencies (ICRF) antenna coupling simulation against experiments performed in the ASDEX Upgrade tokamak. Measurements of the loading resistance in ICRF-heated, magnetically-perturbed 3D plasma discharges are compared against numerical predictions of the RAPLICASOL code. To this end, the 3D induction field and the 3D density profile are modeled by concatenating the PARVMEC, BMW and EMC3-EIRENE codes. The 3D density is input to RAPLICASOL, where full-wave simulations are performed on a finite element mesh retaining full 3D geometry in the ICRF antenna model and the plasma description. The results are further compared with RAPLICASOL simulations using a 1D density profile as measured at the outboard midplane in the same experiments. We find that simulations using a 1D density profile overestimate the change in loading resistance by a factor of ∼197 − 248%, while simulations using the full 3D density profile are in agreement with experiments within a factor ∼16%.
Potential of mangaba (Hancornia speciosa), mango (Mangifera indica L.), and papaya (Carica papaya L.) seeds as sources of bioactive compounds

Submitted on May 8 , 2020 and accepted on August 21 , 2020. 1 This work is part of the first author ’s Doctoral Thesis. Financial research assistance of São Paulo Research Foundation – F APESP. 2 Universidade Estadual Paulista, Instituto de Biociências, Letras e Ciências Exatas, Departamento de Engenharia e T cnologia de Alimentos, São José do Rio Preto, São Paulo, Brazil. ac.dasilva@yahoo.com. br; njorge@ibilce.unesp. br *Corresponding author: ac.dasilva@yahoo.com. br Potential of mangaba (Hancornia speciosa), mango (Mangifera indica L.), and papaya (Carica papaya L.) seeds as sources of bioactive compounds
Carbon dioxide sequestration by direct mineral carbonation with carbonic acid

The Albany Research Center (ARC) of the U.S. Dept. of Energy (DOE) has been conducting a series of mineral carbonation tests at its Albany, Oregon, facility over the past 2 years as part of a Mineral Carbonation Study Program within the DOE. Other participants in this Program include the Los Alamos National Laboratory, Arizona State University, Science Applications International Corporation, and the DOE National Energy Technology Laboratory. The ARC tests have focused on ex-situ mineral carbonation in an aqueous system. The process developed at ARC utilizes a slurry of water mixed with a magnesium silicate mineral, olivine [forsterite end member (Mg2SiO4)], or serpentine [Mg3Si2O5(OH)4]. This slurry is reacted with supercritical carbon dioxide (CO2) to produce magnesite (MgCO3). The CO2 is dissolved in water to form carbonic acid (H2CO3), which dissociates to H+ and HCO3 -. The H+ reacts with the mineral, liberating Mg2+ cations which react with the bicarbonate to form the solid carbonate. The process is designed to simulate the natural serpentinization reaction of ultramafic minerals, and for this reason, these results may also be applicable to in-situ geological sequestration regimes. Results of the baseline tests, conducted on ground products of the natural minerals, have been encouraging. Tests conductedmore » at ambient temperature (22 C) and subcritical CO2 pressures (below 73 atm) resulted in very slow conversion to the carbonate. However, when elevated temperatures and pressures are utilized, coupled with continuous stirring of the slurry and gas dispersion within the water column, significant reaction occurs within much shorter reaction times. Extent of reaction, as measured by the stoichiometric conversion of the silicate mineral (olivine) to the carbonate, is roughly 90% within 24 hours, using distilled water, and a reaction temperature of 185? C and a partial pressure of CO2 (PCO2) of 115 atm. Recent tests using a bicarbonate solution, under identical reaction conditions, have achieved roughly 83% conversion of heat treated serpentine and 84% conversion of olivine to the carbonate in 6 hours. The results from the current studies suggest that reaction kinetics can be improved by pretreatment of the mineral, catalysis of the reaction, or some combination of the two. Future tests are intended to examine a broader pressure/temperature regime, various pretreatment options, as well as other mineral groups. « less
2D simulation of static surface states in AlGaN/GaN HEMT and GaN MESFET devices

Two-dimensional simulations of surface charge effects in AlGaN/GaN HEMT and GaN MESFET devices are performed. The influence of charges of different magnitude, sign and spatial distribution at the ungated surface on drain current characteristics is studied. We have found that positive and negative surface charges of the same magnitude produce very different modifications of drain current. The relative influence of polarization fields, surface charges and free hole accumulation at the top surface is considered and gives rise to the opposite behaviour in HEMT and MESFET devices. The implications of our study in current collapse and related dispersion effects in GaN FETs are discussed.
Observations on the Distribution of Energy Dissipation in Stirred Vessels

The distribution of the rate of dissipation of the turbulence energy, ɛ , in a vessel stirred by a Rushton turbine has been obtained from CFD predictions of the flow employing a sliding mesh technique. Volume-weighted average values of ɛ for different regions in the vessel have been calculated, and are compared with values previously reported in the literature obtained from CFD predictions and/or LDA and other measurements. It is shown that in general values of ɛ obtained from estimates of the macro length scales of turbulence from measurements may overestimate the amount of energy dissipated in the impeller swept region and in the impeller stream, while the present CFD results, as well as recent LDA experiments where ɛ has been measured directly, indicate that a substantial amount of energy might be dissipated in the bulk of the flow and near the wall and baffles.
Effect of Preoperative Dexmedetomidine on Prevalence of Postoperative Cognitive Dysfunction in Elderly Patients Candidate for Orthopedic Surgery under General Anesthesia

Background: Postoperative cognitive dysfunction (POCD) is amongst the most critical complications after surgery. This study shows the effect of dexmedetomidine on the prevalence of postoperative cognitive impairment. Methods: In this double-blinded clinical trial study, patients aged 60-80 years undergoing pelvic and femoral orthopedic surgery were randomly assigned in one of the two groups of the course, i.e., Dexmedetomidine (DEX) or normal saline (NS). We infuse One hour before anesthesia, one μg/kg dexmedetomidine in the group (DEX), and the same volume of normal saline (NS). Mini-Mental State Examination test (MMSE) was applied to evaluate the patients' cognitive condition, One day before the surgery, 24 and 72 hours after the surgery. Results: There was no significant difference between the two groups in terms of age, sex, duration of anesthesia, duration of surgery, and the amount of bleeding during operation (P>0.0). The postoperative hematocrit level was lower than the preoperative level in the group (DEX) (P<0.05). There was no significant difference in MMSE test scores pre and postoperatively between the two groups (P>0.05). Conclusion: Dexmedetomidine infused before surgery has no preventive effect on POCD in elderly patients undergoing pelvic and femoral orthopedic surgery under general anesthesia.
Investigations on a novel collector for anionic reverse flotation separation of quartz from iron ores

It is necessary to exploit an easy and effective way to obtain flotation collector. In this paper, oleic acid was modified by oxidation reaction to obtain an excellent collector. The flotation performances of oleic acid and its oxidation products were systematically investigated and a novel collector ((E)-8,11dihydroperoxyoctadec-9-enoic acid, EDEA) was obtained. Single mineral flotation tests results showed that EDEA had strong flotation power towards quartz at pH>11 and hardly floated hematite and magnetite at pH=8~13. The recovery of quartz could achieve 92.35% with 120 mg/L EDEA under the condition of pH=12 and dosage of CaCl2 60mg/L while the recovery was 62.44% with 120 mg/L oleic acid. Bench scale flotation tests results showed that EDEA had a preferable effect on separating quartz from iron ore especially at low flotation temperature (288K). The mechanism research revealed that EDEA attracted on quartz surface through electrostatic attraction and the neighboring EDEA molecules could form intermolecular hydrogen bonds which resulted in a closer alignment of EDEA on quartz surface.
ALS as Tool to Study Preferred Stem Inclination Directions

Although gravitropism forces trees to grow vertically, stems have shown to prefer specific orientations. Apart from wind deforming the tree shape, lateral light can result in prevailing inclination directions. In recent years a species dependent interaction between gravitropism and phototropism, resulting in trunks leaning down-slope, has been confirmed, but a terrestrial investigation of such factors is limited to small scale surveys. ALS offers the opportunity to investigate trees remotely. This study shall clarify whether ALS detected tree trunks can be used to identify prevailing trunk inclinations. In particular, the effect of topography, wind, soil properties and scan direction are investigated empirically using linear regression models. 299.000 significantly inclined stems were investigated. Species-specific prevailing trunk orientations could be observed. About 58% of the inclination and 19% of the orientation could be explained by the linear models, while the tree species, tree height, aspect and slope could be identified as significant factors. The models indicate that deciduous trees tend to lean down-slope, while conifers tend to lean leeward. This study has shown that ALS is suitable to investigate the trunk orientation on larger scales. It provides empirical evidence for the effect of phototropism and wind on the trunk orientation.
Has Social Sector Development Catalysed the Inclusiveness of India’s Economic Growth?

The study attempts to examine the impact of social sector development on inclusive growth in India. Ever since Independence, India’s encounter with gnawing poverty and stark deprivation, particularly of the weaker and the marginalised sections of society, cajoled India’s planners to moot the development policies with the sole objective of exacerbating growth with equity. That is why since the beginning of the planning era, the stress had been laid on strengthening and expanding the social sectors with the premise that it would boost the inclusive growth agenda, manifesting in equal access to employment and economic opportunities; equal participation in decision-making and reduction in poverty and inequality. In conformity with the objective of our study, we intend to gauge the effect and contribution of different components of social sector development in India, on inclusiveness of growth using time series data for the period of 1985–1986 to 2015–2016. It was found that the expenditure related to ‘social security and welfare’ contributes significantly towards inclusive growth in India while the expenditure incurred on ‘welfare of marginalised class’ and ‘rural development’ exudes negative association with inclusiveness of growth.