Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Independent Commissioner, Institutional Ownership and Profitability on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the Period of 2016-2021)

The purpose of this research is to examine the efficacyof independent commissioners, institutional ownership, and profitability on tax avoidance with the firm size as a moderator variable. The secondary data collected from consumer cyclicals sector companiesfrom the Indonesia Stock Exchange list between2016 and 2021. The data was taken from the annual report of the Indonesia Stock Exchange website. Purposive sampling was utilized in this study to select 174 observations from 29 different organizations as samples. This research uses multiple moderated regression analysis with Eviews 12 for tool analysis. The results has identified that the independent commissioners on tax evasion has a favorable and significant impact.Institusional ownership adversely affects significantly on tax avoidance. Profitability has no influence on tax avoidance. Meanwhile, firm size can moderate the effect of independent commisioners and institusional ownership on tax avoidance, while firm size is not able to moderate theinfluence of profitability on tax avoidance.
Working less for more? A systematic review of the social, economic, and ecological effects of working time reduction policies in the global North

Abstract The increasingly studied effects of working time reductions (WTR) on social, economic, and ecological sustainability depend on how these reductions are conceptualized in terms of implementation level, form, extent and accompanying wage compensation. Very little research on WTRs considers more than one sustainability dimension or explores different conceptualizations of WTRs. We thus seek in this article to differentiate the effects of diverse conceptualizations of WTR policies within and across all three sustainability dimensions by conducting a systematic review of longitudinal and (quasi-)experimental research on the ecological, social, and economic effects of WTRs. The studies we reviewed on social sustainability (n = 18) suggest that WTRs have generally well-substantiated positive effects on well-being, health, and work-family conflict. Regarding economic effects (n = 14), however, the findings are mixed: WTRs appear to have small, positive employment effects and unclear productivity effects, on one hand, as well as negative career-trajectory effects, on the other. The only study reviewed concerning ecological sustainability suggests that WTRs have a positive effect on the environment. Research on different conceptualizations of WTRs is scarce but suggests that WTRs might be most beneficial when implemented with a substantial reduction in working hours, on the national or organizational level, in the form of fewer rather than shorter working days, and accompanied by progressive wage compensation. Based on these findings, we also outline a research agenda to address the knowledge gaps in this important field of study.
SCARA5 Is Overexpressed in Prostate Cancer and Linked to Poor Prognosis

Prostate cancer is one of the most common malignancies worldwide, showing a wide range of clinical behaviors. Therefore, several treatment options arise out of the diagnosis “prostate cancer”. For this reason, it is desirable to find novel prognostic and predictive markers. In former studies, we showed that THSD7A expression is associated with unfavorable prognostic parameters in prostate cancer and is linked to a high expression of focal adhesion kinase (FAK). Recently, scavenger receptor class A member 5 (SCARA5) was reported to be the downstream gene of THSD7A in esophageal squamous cell carcinoma. SCARA5 is believed to play an important role in the development and progression of several different tumor types. Most studies describe SCARA5 as a tumor suppressor. There is also evidence that SCARA 5 interacts with FAK. To examine the role of SCARA5 as a potential biomarker in prostate cancer, a total of 461 prostate cancers were analyzed via immunohistochemistry using tissue microarrays. Furthermore, we compared the expression level of SCARA5 with our previously collected data on THSD7A and FAK. High SCARA5 expression was associated with advanced tumor stage (p < 0.001), positive nodal status (p < 0.001) and high Gleason-score (p < 0.001). At least, strongly SCARA5-positive cancers were associated with THSD7A-positivity. There was no significant association between SCARA5 expression level and FAK expression level. To our knowledge, we are the first to investigate the role of SCARA5 in prostate cancer and we demonstrated that SCARA5 might be a potential biomarker in prostate cancer.
Information literacy skills as predictor of electronic information resources use by lecturers in select private universities in South-West Nigeria

This study examined the influence of information literacy skills on electronic information resources (EIRs) use by lecturers in private universities in South-West, Nigeria. Survey research design was adopted for the study. The target population for this study comprised 3201 lecturers in fifteen selected private universities in South-West, Nigeria which were established between 1999 and 2007. Out of 3201 study population, the researcher used Taro Yamane statistical formula to get a sample size of 356. A multistage sampling technique was adopted for the study. Bourley Proportional Distribution Formula was used to distribute the figure proportionally across the selected universities to ensure that the universities were proportionally represented. Data were collected with a validated questionnaire. The internal consistency of the instrument was measured using Cronbach’s alpha test which ranged from 0.74 – 0.96. A response rate of 76.2% was recorded. Data were analysed using descriptive and inferential statistics. Findings from the study revealed that information literacy skills (βeta=0.441, t (275) = 8.156, p<0.05) has a positive and significant influence on EIRs use by lecturers of universities in South-West, Nigeria.
Measuring Tax Progressivity in
 Low-Income Countries

The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.
IMPROVING BUSINESS STUDENTS’ SPEAKING SKILL THROUGH TASK-BASED INSTRUCTION IN MOROCCAN EFL CLASSROOM

The field of language teaching and learning is steadily moving toward task-based language teaching (TBLT), which uses tasks to manage classroom instruction and requires students to use their prior linguistic assets to understand and practice the target language while carrying out the tasks. However, there are few facts concerning how students and teachers perceive the tasks they actually use in higher education. This study investigates how students and teachers view task-based language instruction and its role in improving business students’ speaking skills. The data for the study were collected through questionnaires from a total of 234 learners and 14 teachers. The results show favorable perceptions and attitudes of students as well as teachers towards (TBLT). Consequently, it is recommended to adopt a task-based approachover a long period of time and in a very suitable manner while considering the abilities of various students in a particular classroom. Article visualizations:
Quantification of changes in skin hydration and sebum after tape stripping using infrared spectroscopy

Skin barrier function relies on well balanced water and lipid system of stratum corneum. Optimal hydration and oiliness levels are indicators of skin health and integrity. We demonstrate an accurate and sensitive depth profiling of stratum corneum sebum and hydration levels using short wave infrared spectroscopy in the spectral range around 1720 nm. We demonstrate that short wave infrared spectroscopic technique combined with tape stripping can provide morequantitative and more reliable skin barrier function information in the low hydration regime, compared to conventional biophysical methods.
TOURING THE GAP BETWEEN EXTENSION AGENTS, EXTENSION STRATEGIES, CAPACITY BUILDING AND CONSTRAINTS OF RICE PRODUCTION IN AGRICULTURAL ZONE IN NIGER STATE, NIGERIA

The study examined or assessed the gap between extension agents, extension strategies, capacity buildinga and constraints of rice production in agricultural zone of Niger State, Nigeria. Multi-stage sampling technique was used in selecting 48 respondents. Data were collected through the administration of questionnaire and analyzed using descriptive statistics. The study found that a participatory approach is not fully decentralized in planning, monitoring and evaluation of the agricultural extension programs to meet the demand-driven services of the farmers in the study area. Moreover, there is a difference between the capacity building of the extension personnel and the constraints incurred in rice production. The capacity building is mostly focused on production and post-harvest of rice production, while having multitude of constraints in marketing as well. Therefore, it is recommended that a participatory approach must be fully promoted and the capacity building of extension personnel must be melded with the demand-driven needs of farmers in approaching the rice production issues. The study will be needful for extension agents, policymakers, researchers, educationists and stakeholders in Agriculture and non-Agricultural sectors so as to understand ways of increasing the quality and effectiveness of agricultural extension services to foster agricultural production.
How Attention Changes in Response to Carbohydrate Mouth Rinsing

Research investigating the effects of carbohydrate (CHO) mouth rinsing on neurocognitive functions is currently limited and has yielded inconsistent results. In this study, we employed the event-related potential (ERP) electroencephalography technique to investigate the effect of CHO mouth rinsing on electrophysiological correlates of visuospatial attention. Using a double-blind, non-nutritive sweetener (NNS)-controlled, within-subjects design, 53 young adults performed a standard cognitive task (modified Simon task) on two separate days in a fasted state (16 h). Intermittently, mouth rinsing was performed either with a CHO (glucose, 18%, 30 mL) or an NNS solution (aspartame, 0.05%, 30 mL). Results revealed that relative to NNS, electrophysiological correlates of both more bottom-up controlled visuospatial attention (N1pc-ERP component) were decreased in response to CHO rinsing. In contrast, compared to NNS, more top-down controlled visuospatial attention (N2pc-ERP component) was increased after CHO rinsing. Behavioral performance, however, was not affected by mouth rinsing. Our findings suggest that orosensory signals can impact neurocognitive processes of visuospatial attention in a fasted state. This may suggest a central mechanism underlying the ergogenic effects of carbohydrate mouth rinsing on endurance performance could involve modulations of attentional factors. Methodologically, our study underlines that understanding the effects of carbohydrate mouth rinsing at the central level may require combining neuroscientific methods and manipulations of nutritional states.
Strangeness Production in Nucleus-Nucleus Collisions at SIS Energies

Simulating Many Accelerated Strongly-interacting Hadrons (SMASH) is a new hadronic transport approach designed to describe the non-equilibrium evolution of heavy-ion collisions. The production of strange particles in such systems is enhanced compared to elementary reactions (Blume and Markert 2011), providing an interesting signal to study. Two different strangeness production mechanisms are discussed: one based on resonances and another using forced canonical thermalization. Comparisons to experimental data from elementary collisions are shown.
A drinfeld modular interpretation of an asymptotically optimal tower of curves over finite fields

In this thesis, we study a Drinfeld modular interpretation due to Elkies of an asymptotically optimal tower that was constructed by Bezerra and Garcia. We explain what an asymptotically optimal tower over a finite field Fq is and give the de nition of the asymptotically optimal tower given by Bezerra and Garcia. We give some basic facts about Drinfeld modules. Additionally, we present the analytical theory of Drinfeld modules using lattices and exponential functions to better understand the analogy with the classical theory. We exhibit the Drinfeld modular curves that give the tower of Bezerra and Garcia. Hence we see a Drinfeld modular interpretation of this tower.
Evaluation of the Efficacy of Different Surface Treatments on the Fracture Resistance of Endocrown Fabricated Using PEEK Material (An in vitro study)

Introduction: The use of endocrown for restoring badly decayed endodontically treated molars is one of the most advocated treatment options. PEEK (polyether ether ketone) has excellent mechanical and chemical properties. Aim of the Study : To assess the efficacy of different types of surface treatment of PEEK endocrowns on the fracture resistance of endodontically treated teeth. Methodology : Thirty-two CAD/CAM endocrowns were fabricated and divided into 4 groups (n=8). In the first group, the endocrowns were fabricated from lithium disilicate and treated with hydrofluoric acid. In the other three groups, the endocrowns were fabricated from PEEK, and their surfaces were treated with sulfuric acid, air abrasion, and a combination of air abrasion and laser. The endocrowns were cemented with self-adhesive resin cement. The fracture resistance was evaluated using a universal testing machine. The mode of failure was analyzed using a stereomicroscope . Result: There was a significant difference between different groups (p<0.001). The highest value was found in PEEK (A&L) (3526.27±110.18), followed by PEEK (S) (2871.53±281.74), then PEEK (A) (2847.77±28.72), while the lowest value was found in Emax (HF) (2039.05±4.99). Conclusions: PEEK endocrowns showed higher fracture resistance than E-max endocrowns. Regarding surface treatment of PEEK endocrowns, the combination of Erbium YAG laser and air abrasion improved fracture resistance compared to sulfuric acid and air abrasion alone. Both PEEK and lithium disilicate endocrowns can be used safely in terms of fracture resistance as both have values which exceed the physiologic requirements. Both lithium disilicate and air abraded PEE/K endocrowns showed mostly unfavorable modes of failure.
Del Pezzo surfaces of degree four

© Mémoires de la S. M. F. , 1989, tous droits réservés. L’accès aux archives de la revue « Mémoires de la S. M. F. » (http://smf. emath.fr/Publications/Memoires/Presentation.html) implique l’accord avec les conditions générales d’utilisation (http://www.numdam.org/conditions). Toute utilisation commerciale ou impression systématique est constitutive d’une infraction pénale. Toute copie ou impression de ce fichier doit contenir la présente mention de copyright.
Analysis of Multimedia Physics Learning in Integrated Package Learning Tools on Senior High School

Abstract. Use of multimedia Learning physics is a must for a physics teacher so that learning can take place well . This research aims to develop and analysis of multimedia physics learning integrated with packing preparation of learning tools in senior high school by using adobe animate application. This research method used is Research and Development (R & D) with ADDIE’s model. Method steps include analysis, design, development, implementation and evaluation and then empirical analysis with use it in limited class. The instrument of learning device validity developed consisted of aspect of planning, pedagogic, content and technique. The result of multimedia validation in aspect of planning got the average mark was 0.91 with high category, aspect of pedagogic is 0.94 with high category, aspect of content is 0.96 with high category and aspect of technique is 0.90 with high category empirical analysis show that α = 0.82 so multimedia in this research was declared valid and reliable to use as physics learning media for senior high school
Wild raspberry from ecologicaly significant areas of Serbia: Phenotypic variability

Inter-population differentiation of the species Rubus idaeus was analyzed based on the morpho-anatomical variability of its seven populations from the mountain regions of southwestern and southeastern Serbia. Results of the morphological analysis showed that the highest average height (123.40 cm) had individuals from the P3 study locality on Mt. Goč, while the lowest (77.00 cm) was from Mt. Kopaonik P5 locality. The longest and the widest leaves had representatives of the P1 population (9.25 and 9.20 cm). The smallest leaves had representatives from the Mt. Kopaonik P5 population (length 6,32 cm; width 5.11 cm). The height of the individual is influenced by ecological factors. PCA showed that the Mt. Golija P4 population is distinguished based on all the tested anatomical characters. In these individuals, the higher values for almost all anatomical examined characters were observed. The analysis of bioclimatic data shows that the highest annual amount of precipitation was recorded exactly for this population. It can be assumed that climate factors greatly contributed to shown morpho-anatomical traits. Observed variability could be explained as an adaptive response to different geographical and recent environmental factors.
Exploring the Immunomodulatory Properties of Stem Cells in Combating COVID-19: Can We Expect More?

Since the first appearance of Severe Acute Respiratory Syndrome Coronavirus-2 (SARS-CoV-2) in December 2019, the disease has displayed a remarkable interindividual variability in the global population, resulting in different mortality and morbidity rates. Still, an effective cure against SARS-CoV-2 has not been developed, and therefore, alternative therapeutic protocols must also be evaluated. Considering that stem cells, especially Mesenchymal Stromal Cells (MSCs), are characterized by both regenerative and immunomodulatory properties and that their safety and tolerability have been investigated previously, these cells could potentially be applied against coronavirus disease 19 (COVID-19). In addition, an individual’s genetic background is further related to disease pathogenesis, especially rare Inborn Errors of Immunity (IEIs), autoantibodies against Interferon type I, and the presence of different Human Leukocyte Antigens (HLA) alleles, which are actively associated with protection or susceptibility in relation to SARS-CoV-2. Herein, the use of MSCs as a potential stem cell therapy will require a deep understanding of their immunomodulatory properties associated with their HLA alleles. In such a way, HLA-restricted MSC lines can be developed and applied precisely, offering more solutions to clinicians in attenuating the mortality of SARS-CoV-2.
Feel-Own-Move: a psychomotor therapy program for victims of intimate partner violence living in shelter homes. Feasibility and effects on mental health, bodily dissociation, and quality of life

Introduction Intimate partner violence (IPV) is a worldwide concern, impacting victims’ mental health, physical health, and quality of life. High rates of posttraumatic stress disorder (PTSD), depression, anxiety, bodily dissociation, and somatic symptoms have been found in victims of IPV, with an important impact on the chronicity of impairments and on the outcomes of psychological interventions. Therapeutic interventions available in shelter homes for victims are scarce in addressing their body–mind needs therefore asking for better empirical research. Thus, the aim of this study was to evaluate the feasibility and effects of Feel-Own-Move (FOM), an 8-week psychomotor therapy program for victims of IPV, on their mental health, levels of bodily dissociation, and general quality of life. Methods A within-subject repeated measures design was used to evaluate the intervention effects, and feasibility results were analyzed. Results Seventeen women completed the program (mean age 42.8 years, range 21–64). Results showed a significant decrease in levels of bodily dissociation, with FOM having a large effect size. The intervention also had a large effect size at increasing the environment domain of quality of life, although no statistically significant differences were found. FOM ended with excellent rates of reach, adherence, acceptability, and satisfaction. A positive retention rate was also found. Discussion In conclusion, FOM seems to be a feasible psychomotor therapy intervention for female victims of IPV living in shelters. Importantly, this program showed to be effective in reducing bodily dissociation among participants, which is suggested to prospectively contribute to their mental health and quality of life.
EFFICIENCY OF SYSTEMIC VERSUS INTRALESIONAL INJECTION OF BONE MARROW CELLS ON BUCCAL WOUND HEALING IN DIABETIC RATS.

Fatma Ibrahim Elfaiedi 1 , Mona E. Denewar 2 and Fatma M. M. Ibrahim 3 . 1. Teaching assistant, Faculty of Dentistry, Sirte University, Libya. 2. Lecturer of oral biology Mansoura University, Mansoura, Egypt. 3. Professor of oral biology, Mansoura University, Mansoura, Egypt. Manuscript Info Abstract . Manuscript History
RESOURCE USE EFFICIENCY IN RICE

Resource use efficiency in rice was studied in Thanjavur district. Totally 90 respondents were interviewed personally for this study for three dominant varieties. It revealed that human labour contribution to rice yield and dummies used for regions like new and old delts was significant. Farmers were using higher seed rate. New delta performs better than old and coastal regions.
Analysis of a Lower-Tropospheric Gravity Wave Train Using Direct and Remote Sensing Measurement Systems

AbstractOn 10 August 2014, a gravity wave complex generated by convective outflow propagated across much of Oklahoma. The four-dimensional evolution of the wave complex was analyzed using a synthesis of near-surface and vertical observations from the Oklahoma Mesonet and Atmospheric Radiation Measurement (ARM) Southern Great Plains networks. Two Atmospheric Emitted Radiance Interferometers (AERI)—one located at the ARM SGP central facility in Lamont, Oklahoma, and the other in Norman, Oklahoma—were used in concert with a Doppler wind lidar (DWL) in Norman to determine the vertical characteristics of the wave complex. Hydraulic theory was applied to the AERI-derived observations to corroborate the observationally derived wave characteristics.It was determined that a bore-soliton wave packet initially formed when a density current interacted with a nocturnal surface-based inversion and eventually propagated independently as the density current became diffuse. The soliton propagated within an elevated invers.