Miracle-dz/UniFAR-FTUs huggingface dataset:
Spiritual, psychological and social dimensions of taxpayers compliance

This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an ideal condition for taxpayers who meet tax regulations and report income accurately and honestly. However, the reality in Indonesia shows the voluntary compliance level to the community is still low. This is reflected in the amount of state tax revenue compared to gross domestic product. ,The location of the study was conducted on taxpayers of micro small and medium enterprises in Bali Province. The type of data used in this study is quantitative data with primary data sources in the form of questionnaires to 100 business taxpayers. Data analysis uses multiple linear regression. ,The results showed that money ethics (as a psychological dimension) and tax socialization (as a social dimension), did not significantly influence tax compliance. Karma phala (as a spiritual dimension) has a positive and significant effect on business taxpayers’ compliance. When an individual's behavior has reflected commitment in their religion philosophy, it is expected to be a control of deviant behavior and good behavior in taxation obligations. In the future, it will be able to prevent deviations from perversion and universal undesirable. ,Research is only limited to entrepreneurs who are in the micro small and medium business sector, so it is still lacking in representing the public opinions, especially business people in businesses whose scope is wider. In addition, the variables used in this study are still not maximized, one can add more variables, one of which is tax modernization. ,Consideration of spirituality dimension use because it is part of individual character formation in attitude and behavior. The psychological and spiritual dimensions include the human behavior theories development that integrate aspects of spirituality to shape human behavior as a whole with a comprehensive perspective, especially religious philosophy through the enforcement of karma phala laws to realize compliance and fulfillment of tax obligations with full responsibility.
Substituting Expats With Locals: TNCs and the Indigenization Policies of Saudi Arabia

Owing to rising unemployment among Saudi nationals, the Kingdom of Saudi Arabia (KSA) has instituted Saudization, a localization policy that strives to induce the employment of more Saudi nationals in the private sector. A major gap in the literature is the lack of empirical investigation regarding the relationships between indigenization and the underlying principles of its process. This study seeks to fill this gap. The study assesses the success or otherwise of the Saudization initiative empirically and uncovers several features. It finds that TNCs that experience the external pressures to localize their workforce, and those that wish to enhance their social legitimacy, are more likely to comply with Saudization. Furthermore, TNCs do not believe that the process of localization provides them with economic gains. Legal coercion to adhere to the Saudization initiative turns out to be a highly significant instrument in making TNCs adhere to the localization process. The study also finds that neither age nor the size of the firm have an impact on the Saudization programme. Implications for theory and practice are drawn out.
In Search of the Lost Balassa–Samuelson Effect – The Changing Role of Services in the 21st Century

It is a generally observed phenomenon that there is a positive relationship between the level of economic development and the general price level. According to the Balassa–Samuelson effect, the convergence observed in the price level is largely achieved through higher services inflation. Based on the update of our previous regression estimation results on the effect, the textbook Balassa–Samuelson effect can be detected less and less in the case of Hungary. Moreover, the phenomenon also shows a similar shift in the case of a wider group of countries. The structural transformation taking place in the world economy nowadays, globalisation and the infocommunication revolution are fundamentally transforming the role, tradability and productivity of services, which also influences the fulfilment of the assumptions of the theory. These factors – in particular with regard to market services – have been assessed in terms of several aspects: based on growth patterns, the role of the services sector in the growth path of modern economies is becoming increasingly important, which is proved by both international and domestic data. Current megatrends – such as globalisation, digitalisation, technological development and artificial intelligence – are accelerating the rising productivity of services and leading to changes in consumer habits and the globalisation of services. New structural shifts affecting the services sector are also transforming the conditions associated with the theory, thus weakening the practical operability of the Balassa–Samuelson effect.
Modeling Low-Barrier Hydrogen Bonds and Solution Effects

Author(s): Theel, Kelly | Advisor(s): Beran, Gregory J | Abstract: In the first project, we modeled low barrier hydrogen bond systems, which have a unique energy profile. Classification of a hydrogen bond as a low barrier hydrogen bond requires assignment of the experimental vibrational spectrum, as well as prediction of the zero point energy. We modeled these systems using a 2D potential energy surface that explored the symmetric and asymmetric stretch of the proton transit. The resulting predicted spectra and zero point energies helped classify three molecules as hydrogen bonds or low barrier hydrogen bonds.In addition, solvation effects were explored. First, a traditional implicit polarizable continuum model, and standard explicit microsolvation techniques were used to explain why only two out of four isoenergetic gas phase conformers appeared in infrared multiple photon dissociation spectra. Our calculations suggest that this resulted from an experimental artifact. We showed that the two configurations were much more stable in water. Since the ion delivery system was electrospray, it was concluded that the solvent effectively determined the structure of the gas phase ions, since the barrier to isomerization was quite high. While these simple models were able to explain those experiments, a much more robust and accurate model for solvent effects is needed, especially for systems with nonhomogeneous environments (such as protein binding sites). Solvent structure and features of the environment are completely neglected in both of the rudimentary models. Quantum Mechanical (QM)/ Molecular Mechanical (MM) sampling of solvent configuration space is effective, but extremely expensive, due to the high cost of the repeated QM calculations. Our model samples the configuration space of the solvent using inexpensive, but configurationally accurate, molecular dynamics, then includes the information from several timesteps in one single expensive QM calculation. A mathematically rigorous coarse-graining scheme translates and scales the multipoles, polarizabilities and the dispersions to grid points around the solute region, and then computes the energy of the system in a single QM/MM calculation. The results are extremely promising
THE EFFECT OF MEDIA VIOLENCE ON THE VERBAL AGGRESSIVE BEHAVIOURS OF MALAYSIAN CHINESE INDEPENDENT SECONDARY SCHOOL STUDENTS

With the rising ownership of mobile phones and access to social media, school teachers have noted and reported on the increase in secondary school students’ use of verbal aggressive behaviours at school compared to the past. Therefore, this study aimed to identify the effect of media violence on the verbal aggressive behaviours of male and female Chinese independent secondary school students in Malaysia. In this quantitative study, 380 male and female Malaysian secondary school students enrolled in Forms Three to Five were selected through simple random sampling method. A self-administered questionnaire was distributed through a survey form. The Free Time Questionnaire (Gunderson, 2006), Content-Based Media Exposure Scale (Den Hamer, 2017), and the Verbal Aggressive Scale (Infante& Wigley,1986) were used to collect data. The data were then analysed using the SPSS- 23. The results showed that the most popular media used among Malaysian secondary school students were videos and computer games. The results also showed that media violence significantly affected the verbal aggressive behaviours of Malaysian Chinese independent secondary school students. However, there was no significant difference between male and female students in indulging in verbally aggressive behaviours. Thus, the results of this study are significant for parents, educators and school administrators to be aware on the types of media violence that could indirectly stimulate students to committing verbally aggressive behaviours which in turn lead to other negative socio-communicative implications. Keywords: Social Media, Teenagers, Verbal Aggressive Behaviour
Management Construction of Inclusion Education in Primary School

The purpose of this study was to determine the construction of inclusive education management in SDN 03 Bengkulu City. The focus of the discussion is regarding the implementation of inclusive education management and the factors that influence it. The research method used is descriptive qualitative research, data collection in this study using observation, interviews and documentation study. After the data is collected then the researcher analyzes it qualitatively. The results show that the construction of inclusive education management can be seen implementation and the factors that influence it. From the implementation side, there is a gap between the Ministry of Education Regulation No. 70 of 2009 concerning Inclusive Education for students who have disabilities and have the potential for violence and / or special talents with their implementation, at least seen in student learning activities, teacher teaching activities, learning activities, facilities and inscriptions education and community support. While the factors that influence it consist of curriculum policies, teacher competencies and supporting facilities.
Titanium-Induced Histological and Immunohistochemical Alterations in Liver, Spleen, Lung and Kidney in Male Albino Rats

Different metals are increasingly used to manufacture implants, especially in the field of dentistry. Metallic implants of titanium are used therapeutically in biomedicine because of their high corrosion resistance and excellent biocompatibility when compared to more conventional stainless steels and cobalt-based alloys. However, no metal or alloy is completely inert. Thus the aim of the present study was to determine the histopathological and immuno-histochemical effects in some target organs of adult male albino rats induced by titanium exposure. This work was carried out on two groups: control group which included 10 rats and treated group which included 20 rats that received intraperitoneal injection of suspension of titanium dioxide (TiO2) in a dose of 150 mg/kg body weight (BW) per day for 45 days. Samples of liver, spleen, kidney, and lung were processed for histological examination. Cryostat sections of spleen samples from each group were stained with common lymphocytic antigen (CLA) for lymphocyte detection. Results revealed histopathological changes in the liver, spleen, lung and kidney of the treated group. The CLA staining of the spleen in the treated group revealed toxic alteration within the spleen, indicating that the immune system may be affected and so interfering in the body defense mechanism.
Evaluation of cytogenetic effects induced with ciprofloxacin and metronidazole as antibacterial agents on mouse bone marrow cells in vivo

Two of antibacterial agents were selected to evaluate the possibility of induction of chromosomal aberrations in mice bone marrow cells in vivo. The two agents, ciprofloxacin considered as antibacterial while metronidazole as antibacterial and antiparasitic agent. Our data revealed that both two agents ciprofloxacin (7 mg/kg b.w.) and metronidazole 30 mg/ kg b.w. induced a highly significant effect of chromosomal aberrations. We can concluded that both antimicrobial agents "metronidazole" and "Ciprofloxacin" have a marked mutagenic effects, and caution should be used in prescribing the drugs, especially in multiple courses or over long periods. The patients with severe liver disease may accumulate the drug.
Profile of Pulmonary Tuberculosis Patients with Type 2 Diabetes Mellitus in Pulmonary Department Dr. Soetomo General Hospital Surabaya

Background: Pulmonary tuberculosis (TB) is the most important infectious disease, caused by Mycobacterium tuberculosis (MTB). Indonesia is the third country with the most prevalent TB cases in the world. Not all people who were exposed to MTB will become active TB, because the immune response is the main determinant. Immunocompromised person, such as patients who have type 2 diabetes mellitus (DM) as a comorbid are more prone to develop active TB infection. This study aimed to analyze the profile of pulmonary TB patients with type 2 DM in Pulmonary Department Dr. Soetomo General Hospital Surabaya. Methods: This was an observational descriptive study with a cross-sectional design. The research data were obtained from the medical records of TB patients with type 2 DM in Pulmonary Department Dr. Soetomo General Hospital Surabaya in January - December 2017. Results : Out of a total of 414 hospitalized patients, 74 patients with pulmonary TB were found with type 2 DM. Only 53 patients fulfilled the inclusion criteria. Gene Xpert results were sensitive (66.7%), previous TB treatment history (54.7%), unregulated type 2 DM (88.4%), RBG with the average of 311.83 mg/dl, PPBS with the average of 263.31 mg/dl, FBG with the average of 238 mg/dl, and HbA1C > 10% (68%). Conclusion: The majority of the patients of pulmonary TB with type 2 DM have average high blood glucose and unregulated DM.
Assessing the Effects of the Environment on Consumers’ Evaluations for Wine

In the wine sector, experiential marketing is becoming increasingly important since the success of a wine hinges on “experiential” attributes that include hedonic and symbolic values associated with emotions. An aspect not yet fully explored in the scientific literature concerns the extent to which emotions aroused by the environment where wine is consumed are able to influence consumers’ evaluation of wine. To this end, we conducted an economic experiment in Italy in the territory of Mt Etna, Sicily and through a non-hypothetical experimental auction we assessed the effects of 10 emotions related to the environment of Mt Etna on consumers’ Willingness to Pay (WTP) for Etna wine. The results of this study show that the values of consumers’ WTP for wine are affected by emotions aroused by the experiential environment of Mt Etna.
Apoptotic Effects of Opuntia ficus indica L. Seed Oils on Colon Adenocarcinoma Cell Lines

Opuntia ficus indica L. fruit (cactus pear) seed oil is used in traditional and complementary therapies for its numerous health benefits. The aim of this study was to analyse of the fatty acid content and apoptotic induction effects of spiny and thornless Opuntia ficus indica L. seed (CPS) oils. Spiny and thornless Opuntia ficus indica L. seed oils obtained by supercritical CO2 extraction method and analyzed by GC-MS. Different concentrations of almond oils were incubated for 24 h and 48 h with Colo-320 and Colo-741 cells. Cell growth and cytotoxicity were measured by MTT assays. TUNEL assay was used to detect DNA fragmentation in both cell lines. Linoleic acid was dominant fatty acid followed by oleic acid, palmitic acid and elaidic acid in both type of seed oil. In MTT, spiny CPS oil was found to be active against Colo-320 and Colo-741 cells with 1:16 dilution for 48 h. Also, 1:8 and 1:16 dilutions of thornless CPS oil showed significant reduction in the number of viable cells in Colo-320 and Colo-741 cells, respectively. The number of TUNEL positive cells were significantly higher in Colo-320 cells treated with thornless CPS when compare with control group (p < 0.05). We conclude that thornless CPS oil may have anticancer effect on primer colon adenocarcinoma cell lines. The effect can be explained by inducing apoptosis. Thus, they could be a potential novel therapeutic agent in colon cancer therapy.
Sensory and nutritive quality of fermented dry sausages produced in industrial conditions.

The paper investigates the sensory and nutritional quality of two groups of dry sausage produced in industrial conditions.The first group was produced with the addition of the nitrite salt and glucono delta lactone (GDL) and fibbers and another group with the addition of nitrite salt starter culture. Analysis of the results obtained in this study it was found that better quality sensory had tea sausage produced with the addition of a GDL. As for the quality nutritive no statistically significant differences with both groups of sausages.
Two‐layer distributed formation‐containment control strategy for linear swarm systems: Algorithm and experiments

This article addresses the problem of designing a two‐layer distributed formation‐containment control scheme for linear time‐invariant swarm systems with directed communication topology, where the states of the leaders attain a prespecified time‐varying/stationary formation and the states of the followers converge into the convex hull spanned by the states of the leaders. To achieve formation‐containment, a set of distributed control protocols is developed utilizing the neighboring state information, which enables the proposed scheme operate without using global information about the entire interaction topology. The conditions to achieve formation‐containment are suggested and a theoretical proof of the proposed scheme is also derived exploiting the Lyapunov stability approach. An algorithm is written to provide systematic guidelines on how to implement the control protocols in practice. It is argued that the consensus problem, formation tracking problem, and containment control problem can all be viewed as special cases of formation‐containment. A simulation case study has been presented to demonstrate the usefulness and effectiveness of the proposed scheme and moreover, lab‐based hardware experiments involving networked mobile robots were performed to test the feasibility of the scheme in real‐time implementation.
Effect of Health Educational Program on Self efficacy and Therapeutic Compliance among Patients with Myocardial Infarction

Background: Self-efficacy is an individual’s confidence in one’s ability to manage a chronic condition or change a health habit. Aim of the study: Was to evaluate the effect of health education program on self efficacy and therapeutic compliance among patients with myocardial infarction in CCU at Zagazig University Hospitals. Subjects and methods: Research design: A pre/post test quasi experimental design was used to achieve the aim of the study. Setting: The study conducted in cardiac care unit at Zagazig University Hospitals, Sharkia, Egypt. Subjects: Purposive sample of 35 adult patients. Tools of data collection: Three tools were used: An interview questionnaire for patients, Chronic disease Self Efficacy Scale, and Compliance assessment scale. Results: there was significant increase in patient' self efficacy of regular exercise, getting information about disease, obtaining support, communication with physician, management of disease, routine home activities, recreational and social activities, and manage depression post program than before with Mean ± SD 23.64±5.41, 7.69±1.79, 15.93±3.68, 25.89±5.88, 92.27±19.77, 23.73±5.79, 16.06±3.89, 51.53±8.91. Also, there was statistical significant improve in patient's compliance regarding dietary regimen, treatment regimen, and lifestyle modifications post program than before with mean ±SD 8.06±2.30, 9.69±1.97, 10.48±2.58. Conclusion: On the light of the current study results, it can be concluded that, there was a statistical significant increase in patient's self efficacy and improvement of therapeutic compliance regimen after implementing the effective health educational program. Recommendation: A simple written guidelines for patients with myocardial infarction should be available in units that provide care, to be provided to newly admitted patients, Self-efficacy for patients with myocardial infarction should be considered and evaluated during the plan for treatment of patient with MI by trained nurse.
Cerebral perivascular spaces as an important diagnostic marker of cerebral small vessel disease and brain pathology

Objective. To assess the association of enlarged perivascular spaces (EPVS) with cerebral small vessel disease (CSVD), some basic metabolic tests, brain atrophy and clinical outcome after territorial stroke. Methods. 90 patients with acute stroke (<24 hours of onset) were recruited. Modified Rankin scale and Bartel index where used to assess stroke outcome. Cerebral MRI was performed to assess white matter lesions (WML), lacunes, cerebral atrophy and EPVS in basal ganglia and cortical-subcortical area with a validated four-point visual rating scale. Total CSVD burden was calculated with summation of lacunes, WML and EPVS with a validated scale. Spearmen correlation and logistic regression were used to identified association between EPVS, total CSVD burden, CSVD features and some basic metabolic tests (creatinine, urea, cholesterol, bilirubin, fibrinogen, erythrocyte sedimentation rate). Results. There was a very strong correlation between EPVS and total CSVD burden (r = 0.9, p <0.000) and with Fazekas score scale (r = 0.9, p <0.000). A strong correlation was found between EPVS and global cortical atrophy (r = 0.7, p <0.000), and a moderate correlation with presence of lacunes (r = 0.4, p <0.05). EPVS in basal ganglia had a significant correlation with the degree of extracranial carotid stenosis (r = 0.4, p <0.05). The severity of EPVS was associated with a more severe neurological deficit on the NIHSS scale (r = 0.5, p <0.05) and an increased degree of disability by Bartel's index (r = 0.5, p <0.05) in patients on discharge. Creatinine was associated with CSVD features. Conclusions. EPVS is highly associated with total CSVD burden and others its features as well as with stroke outcome. EPVS in different brain regions may lead to the distinguish of two main type of CSVD – hypertensive arteriolosclerosis and beta-amyloid angiopathy.
Does a Modified Math Emporium Work for All Students?

Mathematics Emporia, or dedicated technology-supported learning environments designed to support large numbers of students in predominantly developmental mathematics courses, are a relatively recent phenomenon at community colleges and universities across the nation. While the size and number of these emporia has grown, empirical research into the impact of an emporium model on student learning and affect is only now emerging. This is especially true when looking at the impact of an emporium approach on students from diverse backgrounds. This study attempts to fill in the gaps in existing research related to how well emporium models address the needs of students based on gender, race/ethnicity, international status, and first- versus continuing-generation. Findings indicate that not all populations are served equally well by a modified mathematics emporium approach. The need for action to address inequities in student performance and implications for future research are discussed.