Miracle-dz/UniFAR-FTUs huggingface dataset:
TAX AGGRESSIVENESS AND PROFITABILITY IN COMPANIES IN THE ELECTRIC POWER SECTOR IN BRAZIL

This study aimed to analyze the influence of tax aggressiveness on the ability to generate profit in companies in the electric power sector listed in B3 in the period from 2013 to 2018. This is descriptive, quantitative, documentary and bibliographic research. The sample includes 37 companies during the period studied, forming a total of 222 observations. BTD (Book Tax Differences) and GAAP ETR (Generally Accepted Accounting Principles, Effective Tax Rate) were used as a metric for tax aggressiveness and NM (Net Margin), ROA (Return on Assets) and ROI (Return on Investment) as indicators of profitability. The results were achieved by means of descriptive statistics of the data, linear regression analysis, in which a panel model with random effects was applied, and quantile regression analysis. With the result it was found that, in general, the higher the level of tax aggressiveness, the higher the profitability indexes. This study aims to contribute to companies in the electric power sector to verify the efficiency of the use of aggressive tax planning, supporting decision making.
Decision to delivery interval in emergency cesarean section and its association with perinatal outcome

Background: Decision to delivery [DDI] interval is the time interval between decision for caesarean section [CS] and delivery of baby. The ideal DDI for emergency CS is not known; there is controversy over the best DDI to avoid preventable perinatal morbidity and mortality. Aims and Objectives: This study was conducted to find out the DDI we could achieve for Category-1 and Category-2 CS and evaluate our findings against the recommendations by National Institute for Clinical Excellence [NICE]. We also studied the association of DDI with perinatal outcome and explored the reasons for prolongation of DDI. Materials and Methods: This was a prospective study conducted over a period of 6 months. All women who underwent CS and meeting the inclusion criteria were recruited for the study. DDI was calculated as the time interval between decision making and delivery of baby, in minutes [min]. Data was collected for maternal socio-demographic variables, CS indication and complications and perinatal outcome. Analysis was done using SPSS version 21.0. Results: Ninety out of one hundred eighty-one CS was evaluated. Cases were grouped as Group I [including cases where we could achieve the recommended DDI] and Group II [including cases where we could not achieve the recommended DDI]. The average DDI was 55.04 min for category- 1 and 55.13 for category-2 CS. For Category-1 CS, all the cases qualified for entry into Group II because we could not achieve a DDI of 30 min. For Category-2 CS there were 22 cases in Group I and 14 cases in Group II. There was no difference in perinatal outcome between the groups. Conclusion: It was not feasible to achieve the 30 min DDI for Category-1 CS in the present study. The DDI of 30-75 min for Category-2 could be achieved in 61.11% cases. The most common reason for failure to achieve the recommended DDI was related to issues with anaesthesia in the pre-operative room as well as inside the theatre in the pre-induction phase. Delay in category-2 CS was not associated with poor perinatal outcome.
RELATIONSHIP OF ANTERIOR AND POSTERIOR OCCLUSAL PLANES WITH DIFFERENT SAGITTAL AND VERTICAL PATTERNS IN ADULTS

INTRODUCTION: The Occlusal plane plays an important role during orthodontic treatment. The occlusal plane affects the position of the mandible, smile esthetics, masticatory function, and stability post-orthodontic treatment. OBJECTIVES: To evaluate the relationship of the anterior occlusal plane (AOP) and the posterior occlusal plane (POP) with skeletal and vertical patterns. MATERIALS AND METHODS: Lateral cephalometric radiographs of 180 adult patients of the different classes of malocclusion were used. Several angular measurements were measured and compared among all study groups to evaluate the existence of a relationship between AOP and POP with skeletal and vertical patterns. RESULTS: The skeletal patterns showed a significant difference in AOP angle relative to both SN plane and FH plane among all classes of malocclusion (p-value =0.000**) having a steeper inclined plane in Class II and flat inclined plane in Class III. While no significant difference was found in the POP angle relative to FH (p=0.217) among all classes of malocclusion. As for the vertical patterns a significant difference it was found in both AOP and POP relative to both SN plane and FH plane (P=0.000**) among the three vertical pattern groups showing steep incline planes in high angle group. CONCLUSION: The occlusal planes were found to have an impact on the jaw base where the variation in its angulation of different occlusal planes had affected both sagittal and vertical facial patterns. AOP relative to SN and FH were steeper in Class II and flat in Class III, while the POP relative to FH showed the same value in Classes II and III.
The microbiology of acute cholangitis and associated 
in-hospital mortality

Aim: Acute cholangitis is an infection that may become life-threatening. In this study, we investigated the most prevalent organisms identified in cultures, antibiotic resistance patterns and associated in-hospital mortality. Materials and Methods: Patients diagnosed as having acute cholangitis were included in the study retrospectively. The study patients were classified in two groups by culture results as culture-negative or culture-positive patients. The aim of the study was to identify offending organisms, antibiotic resistance and in-hospital mortality based on culture results. Results: Overall, 108 patients with acute cholangitis were evaluated in two groups. Sixty six patients (61.2%) had positive cultures and 43 (40%) of these patients had polymicrobial culture results. There was a predominance of gram-negative bacteria (63%) and particularly, Klebsiella spp. and E.coli were the most commonly isolated organisms. The patients who died had 90.9% positive cultures, whereas those who survived had 53.6% culture positivity (p=0.02) Conclusions: Biliary stent implantaiton was found to be the most common etiological factor for acute cholangitis. In terms of culture results, K. pneumoniae and E. coli were the most commonly isolated causative agents. ESBL resistance was found with a rate of 48.5% and carbapenem resistance was found with a rate of 22% for gram negative bacilli. Culture positivity was a risk factor in terms of in-hospital death.
A Voice-Activated Switch for Persons with Motor and Speech Impairments: Isolated-Vowel Spotting Using Neural Networks

Severe speech impairments limit the precision and range of producible speech sounds. As a result, generic automatic speech recognition (ASR) and keyword spotting (KWS) systems fail to accurately recognize the utterances produced by individuals with severe speech impairments. This paper describes an approach in a simple speech sound, namely isolated open vowel ( /a/ ), is used in lieu of more motorically-demanding utterances. A neural network (NN) is trained to detect the isolated open vowel uttered by impaired speakers. The NN is trained with a two-phase approach. The pre-training phase uses samples from unimpaired speakers along with samples of background noises and unrelated speech; then the fine-tuning phase uses samples of vowel samples collected from individuals with speech impairments. This model can be built into an experimental mobile app to act as a switch that allows users to activate preconfigured actions such as alerting caregivers. Preliminary user testing indicates the vowel spotter has the potential to be a useful and flexible emergency communication channel for motor-and speech-impaired individuals.
Adsorption isotherms of acetone on ice between 193 and 213 K

The adsorption isotherms of acetone on ice were measured at 193, 203 and 213 K using a volumetric method with mass spectrometric detection. Henry's law applies for values of the acetone partial pressure, Pacetone, lower than 10−3 Pa. Where Henry's law applies, the number of acetone molecules adsorbed per cm2 of ice, is: nads = 90.53 × Pacetone × exp (6610.2/T), with Pacetone in Pa and T in K. The measured enthalpy of adsorption of acetone on ice is ΔHads = −55±7 kJ/mol. Acetone values previously measured in Arctic snow are too high to be due to adsorbed acetone. Acetone was then probably dissolved in ice or in organic aerosols contained in snow. Adsorption of acetone in the snowpack or on ice crystals in cirrus clouds is insufficient to affect Pacetone above the snow or in the clouds.
Bamboo ashes as an eco-friendly alternative to cement - a systematic review

Cement production impacts the environment from raw materials extraction to its industrialized production. Implementing supplementary cementitious materials (SCM) to replace cement is an economical and sustainable practice. Agricultural wastes, for example, represent a new source of SCM studied over the last decades, mainly due to its high generation around the world. Among the published review papers about agro-waste in civil construction, bamboo ashes (BA) appear secondary in large-scale studies. Thus, this work aimed to evaluate BA potential use in the construction industry as cement replacement by identifying their behavior in cementitious compounds and discovering the research gaps about this topic. We overviewed the published literature about concrete made with BA, synthesizing data about BA chemical composition and mechanical and physical characteristics of cementitious materials made with these ashes. We identified a preference for bamboo leaves ashes as SCM, potentially due to its high silica amount. However, other biological and environmental parameters that alter the bamboo chemical composition were not discussed in the papers. Concerning compressive strength, 90% of the studies with BA reported cementitious materials with a strength activity index acceptable for use. This review also identified an optimal percentage of cement replacement with BA ranging from 8% to 12% in concrete specimens. Concrete and mortar with BA also showed a lower density than the reference samples made only with cement. We concluded that BA are promising alternatives to replace cement since they provide desirable mechanical and physical characteristics to concrete and meet sustainability requirements. Besides that, we raised some topics that may guide future researches: (1) the natural and artificial parameters that affect BA composition; (2) BA chemical and physical behavior under microscopical conditions in cementitious composites; and (3) the economic advantages associated with replacing cement with BA.
For Farmers or the Environment? The European Parliament in the 2013 CAP Reform

The Common Agricultural Policy (CAP) was the last policy field to be placed under the Ordinary Legislative Procedure and its 2013 reform was the first to be decided under this rule. This article analyses how rule changes following the Lisbon Treaty have shaped policy outcomes related to ‘greening,’ i.e., making agricultural policy more environmentally friendly. Measuring the policy ambitions of amendments during the different phases of the legislative process (the processing phase within the Parliament and the negotiating phase during trilogues), we find that the European Parliament weakened the Commission’s greening proposals—but did so to support an alternative greening agenda built on different policy instruments. This means that rule change has altered the power balance between the institutions, making the Commission more dependent on the European Parliament. In the 2013 reform, this new balance of power came at the cost of greening the CAP.
CORPORATE GOVERNANCE AND PERFORMANCE OF COMPANY SHARES OF THE COMMERCIAL SECTOR IN AN ENVIRONMENT OF ECONOMIC CRISIS

In times of crisis, companies with solid Corporate Governance (CG) tend to experience greater credibility and therefore face softer barriers in the capital market. Thus, this study aimed to analyze the relationship between CG and the share performance, in periods with and without crisis. For this purpose, companies in the commercial sector listed on B3 were considered, with shares traded in the period 2015/2016 (with crisis) and 2017/2018 (without crisis), resulting in a sample of 20 companies, totaling 319 observations. The companies were grouped by participation or not in a differentiated CG segment (L1, L2 and NM) of B3 and analyzed using descriptive statistics and regression with panel data. The results of the descriptive statistics show that, on average, the shares of companies in the trade sector listed in B3 “With-CG” performed better than those “Without-CG”, probably the result of greater transparency of the information provided, the equitable treatment of investors and the measures for monitoring agents required by CG practices. Regarding the estimated model, there was statistical significance and a positive sign for the independent variables earnings per share (EPS) and the participation of different levels of corporate governance (1% and 5% respectively). However, the variable that captures the economic crisis was not significant, and it cannot be inferred that CG practices are capable of mitigating the negative effects of economic crises on the share performance.
Effect of high-power diode laser on radical surfaces exposed as dental tubules obliteration: in vitro study

The aim of this study was to find adequate parameters of high-power diode laser for obliteration of dental tubules. Newly extracted human teeth (molars) were used for the research that were treated with high-power diode laser and then evaluated by scanning electron microscopy. Roots of 10 healthy teeth were used and prepared in 40 dentin blocks and dividing them into 4 groups: Control Group; G1, G2, G3 (groups treated with high-power diode laser), varying power, energy and application time. The images were evaluated randomly by 2 blinded, calibrated examiners who attributed scores to each image with a level of significance of 5%. The null hypothesis there was no difference between the groups tested regarding of the obliteration of the dentinal tubules. Considering the scores used for analyzing the SEM images, statistically significant differences were observed between the control and all the experimental groups (p < 0,05). However, the irradiated (experimental) groups showed no statistically significant differences between them, because at all the tested parameters the dentin tubules were shown to be obliterated (p < 0.05). The efficacy can be completed in the obliteration of tubules and interruption of fluid movement within the dentin tubules with treatment of the exposed surface with the high-power diode laser; however, the parameters of power and energy lowest showed better results.
The application of completion mastectomy and immediate reconstruction in a patient unable to undergo radiotherapy following breast conserving surgery: a case report

It is widely accepted that overall survival and rates of local recurrence in breast cancer are equivocal for mastectomy and breast conserving surgery (BCS) with radiotherapy. Several meta-analyses highlight the long-term survival benefits of adjuvant radiotherapy after BCT as it reduces the risk of local cancer recurrence by treating undetected microscopic tumour deposits. However, studies estimate that 15-36% of patients do not receive radiotherapy postBCS, despite it being the standard of care. Appropriate selection of patients for BCS is essential and depends on a range of factors including estimated resection volume relative to breast size, location of the cancer and the patient’s ability to undergo adjuvant radiotherapy. Whilst several studies have provided insight into the medical and psychosocial barriers leading to the underutilisation of radiotherapy; including co-existing health problems, previous radiotherapy and mobility or ambulatory issues, few have reported claustrophobia as a barrier. This case report describes the unusual case of a patient unable to undergo radiotherapy due to claustrophobia.
A Study on Skin Microbiome, Knowledge and Control of Malaria among Volunteers in Akure– A Malaria Endemic Area, South-West, Nigeria

The study was carried out to determine the skin microbial diversity, knowledge and control of malaria among volunteers in Akure. Skin surface of one hundred and fourteen (114) consented participants were swabbed at different locations (elbow, neck, and knee) on the body and examined for the microbial diversities using standard microbiological methods. Socio-demographic characteristics, knowledge and awareness of malaria and mosquito control among the participants were evaluated with the use of multiple choice questioners. The highest number of the participant were within the age range 31-40 years 32(28.1%) followed by age range 11-20 and 21-30 years (17.5%). The number of male and female participants were 67(58.8%) and 47(41.2%) respectively. It was noted that all the participants have heard about malaria before while 60(52.6%) of them have been diagnosed of malaria in the last 6 months, 28.9% of the participants have their personal mosquito repellant as at the time of this investigation while 71.1% did not have mosquito repellant. Bacterial counts (Log10 CFU/cm ) ranged from 5.70±0.13 (neck) to 6.51±0.05 (knee) while the highest fungal counts (Log10 SFU/cm 2 ) was observed in knee (2.80±0.07) followed by elbow (2.61±0.04) and neck (1.91±0.05). Ten (10) bacterial and nine (9) different fungal species were identified as skin microbiome, the most occurred bacterial genus in the skin of the neck, elbow and knee were Staphylococcus (49.36%), Bacillus (42.23%) and Staphylococcus (43.75%) respectively Original Research Article Oluyemi and Mary; IJTDH, 42(10): 45-58, 2021; Article no.IJTDH. 70655 46 while the most occurred fungal genus were Aspergillus (36.54%), Aspergillus (50%) and Alternaria (18.92%) in the neck, elbow and knee skin respectively. The results of the study will be important for control of malaria in endemic area and the skin microflora isolated could be explored as mosquito repellant to reduce malaria infection in endemic areas.
Social Capital and Environmental Ethics of Farmers

In recent decades, increasing demand for agricultural products for food and industrial use has made agriculture very important and thus has been named the largest industry on Earth (1). Considering that any agricultural activity harms the environment (2, 3). Therefore, in recent years, the problems and environmental crises resulting from these activities, which are becoming more acute day by day (4), have occupied the human mind today (5). In this regard, some experts have come to believe that the root of most environmental problems arises from ourselves (humans) (6). Many experts believe that Abstract
A study on diagnostic accuracy of modified triple assessment in palpable breast lumps

A breast lump is one of the most common complaints in women attending the surgical outpatient department. Even though most of the lumps were benign, all cases need to be assessed properly to rule out malignancy. In India, Carcinoma breast is the second most common malignancy in women. Incidence keeps increasing every year which ranges between 19-34%. Incidence of breast cancer shows an “age shift” over the past two decades in India that its incidence increased from 7 to 16% in the age group of 30-40 years. Advanced-stage breast cancer is associated with high morbidity and mortality. Hence early-stage disease should be promptly differentiated from benign disease for appropriate management at the earliest with proper assessment. Assessment of breast lump should be an ordered one. So, a sequential evaluation named “triple test” was formalized. This was introduced to avoid expensive potentially morbid negative open biopsy and also to let the clinician proceed directly for definitive management without further investigations. The triple test ABSTRACT
Evaluation of Information Competencies in the School Setting in Santiago de Chile

Article history: Received: 07 June, 2021 Accepted: 19 July, 2021 Online: 16 August, 2021 This study evaluated the competencies related to digital information use through technological tools aiming to acquire applicable knowledge by searching and retrieving information. Methodologically, a quasi-experimental design without a control group was applied to a sample of primary education students from Chile (n=266). First, a diagnosis of the digital-informational skills is performed, and, later, the results of a course in a blended learning context -b-learning(treatment) are shown. The results show significant differences between the participant groups, confirming the learning in information competencies and distinguishing an initial level from a posterior intermediate level.
Neanthes goodayi sp. nov. (Annelida, Nereididae), a remarkable new annelid species living inside deep-sea polymetallic nodules

A new species of abyssal Neanthes Kinberg, 1865, N. goodayi sp. nov., is described from the Clarion-Clipperton Zone in the central Pacifi c Ocean, a region targeted for seabed mineral exploration for polymetallic nodules. It is a relatively large animal found living inside polymetallic nodules and in xenophyophores (giant Foraminifera) growing on nodules, highlighting the importance of the mineral resource itself as a distinct microhabitat. Neanthes goodayi sp. nov. can be distinguished from its congeners primarily by its distinctive, enlarged anterior pair of eyes in addition to characters of the head, pharynx and parapodia. Widespread, abundant, and easily recognisable, N. goodayi sp. nov. is also considered to be a suitable candidate as a potential indicator taxon for future monitoring of the impacts of seabed mining.
Modelling ecohydrological feedbacks in forest and grassland plots under a prolonged drought anomaly in Central Europe 2018–2020

Recent studies have highlighted the importance of understanding ecohydrological drought feedbacks to secure water resources under a changing climate and increasing anthropogenic impacts. In this study, we monitored and modelled feedbacks in the soil–plant‐atmosphere continuum to the European drought summer 2018 and the following 2 years. The physically based, isotope‐aided model EcH2O‐iso was applied to generic vegetation plots (forest and grassland) in the lowland, groundwater‐dominated research catchment Demnitzer Millcreek (NE Germany; 66 km2). We included, inter alia, soil water isotope data in the model calibration and quantified changing “blue” (groundwater recharge) and “green” (evapotranspiration) water fluxes and ages under each land use as the drought progressed. Novel plant xylem isotope data were excluded from calibration but were compared with simulated root uptake signatures in model validation. Results indicated inter‐site differences in the dynamics of soil water storage and fluxes with contrasting water age both during the drought and the subsequent 2 years. Forest vegetation consistently showed a greater moisture stress, more rapid recovery and higher variability in root water uptake depths from a generally younger soil water storage. In contrast, the grassland site, which had more water‐retentive soils, showed higher and older soil water storage and groundwater recharge fluxes. The damped storage and flux dynamics under grassland led to a slower return to younger water ages at depth. Such evidence‐based and quantitative differences in ecohydrological feedbacks to drought stress in contrasting soil‐vegetation units provide important insights into Critical Zone water cycling. This can help inform future progress in the monitoring, modelling and development of climate mitigation strategies in drought‐sensitive lowlands.