Miracle-dz/UniFAR-FTUs huggingface dataset:
Effect of the Trusted Taxpayer Designation on Corporate Tax Avoidance Behavior: Evidence from Korea

Manuscript type: Research paper Research aims: This study focuses on the efficacy of the trusted taxpayer system in Korea by examining whether firms designated as trusted taxpayers are more likely to pay taxes faithfully, and consistently when compared to firms that are not designated. Design/Methodology/Approach: This study uses the ordinary least squares (OLS) method, and specifically, the trusted taxpayer designation as an indicator of tax compliance while the book-tax difference (BTD), and the discretionary BTD are used as a measure of tax avoidance. Research findings: Results show that firms designated as trusted taxpayers are less likely to avoid taxes than firms not designated. Among firms that are designated as trusted taxpayers, it appears that firms with CEOs who come from founding families, firms that are non-SMEs (other than small and medium sized firms defined by the Small Business Act of Korea), and firms whose majority shareholder ownership is greater than the median, are less likely to avoid taxes.Theoretical contribution/Originality: To the best of our knowledge, this study is the first to use a tax avoidance measure to examine the effect of the trusted taxpayer designation on corporate tax avoidance by comparing firms that are designated and firms that are not designated as trusted taxpayers. Practitioner/Policy implications: This study shows that firms designated as trusted taxpayers are less likely to avoid taxes than firms that are not designated. This implies that the current trusted taxpayer system implemented by the Korean tax authority is effective and should be promoted. Research limitations: The Korean tax authority announces the designation of trusted taxpayers separately for corporate businesses and self-employed businesses. The results of this study are confined to the data of corporate businesses only. Keywords: Book-Tax Difference, Discretionary BTD, Tax Authorities, Tax Avoidance, Trusted Taxpayers JEL Classification: H26
Credibility aspects of research-based gaming in science communication — the case of The Maladaptation Game

While previous studies have found games and gaming to be a new and innovative communication strategy to inform the public and citizens about scientific research and engage them with it, this article addresses the under-researched question of credibility aspects in research-based gaming. The study analyses agricultural stakeholders' discussions on the credibility of scientific descriptions in The Maladaptation Game — a game based on research on climate change maladaptation in Nordic agriculture. The analysis of focus group transcripts and frame credibility finds that players attribute credibility to 1) the perceived correspondence between game-articulated information on climate change, suggested adaptation actions and their potential maladaptive outcome, 2) the perceived “fit” between these elements and players' experiences, and 3) the information sources underpinning the game. Lastly, the article discusses the role of research-based games in science communication and advocates the need for careful balance between models of conceptual and scientific thinking in game design and everyday experiences among players.
www.econstor.eu Country Inequality Rankings and Conversion Schemes

Two conversion schemes may be employed for assessing income inequality from household equivalent incomes: to weight household units by size or by needs. Using data from the Luxembourg Income Study, we show the sensitivity of country inequality rankings to conversion schemes and explain the finding by means of inequality decomposition. A bootstrap approach is implemented to test for statistical significance of our results. JEL D31, D63, I32
The Role of PCR in the Diagnosis of Dermatophytes in Onychomycosis

Background: Onychomycosis is a critical medical problem. This fungal infection of the nails leads to disfigurement, pain and impaired quality of life. Given that it requires long-term expensive therapy; a proper diagnosis of this infection is greatly demanded. Hence, study aimed at investigating the different laboratory methods used in the identification of dermatophytes implicated in onychomycosis including conventional laboratory methods (KOH preparation), Culture and PCR (multiplex). Subjects and Methods: This cross-section study included sixty-one (61) patients [ 82% females and 18% males]. All collected samples were investigated using microscopic examination and cultivation of samples. In addition, DNA extraction and PCR amplification were evaluated. Results: Distal and lateral subungual onychomycosis(DLSO) was the most common clinical types of onychomycosis represented 70 % of total cases. Pain was the most common presenting symptoms. Among the studied group, the most common fungal infections encountered were chronic paronychia, tinea pads and tinea manum (37.7%, 16.4%, and 8.2%) respectively. The 67.2% of the studied group by PCR were +ve, by culture 60.7% were +ve and finally, 73.8% were +ve by direct smear. The sensitivity of PCR in the diagnosis of lesions was 100% specificity was 83.3% and accuracy was 93.4%. Conclusion: The dermatophyte responsible for a majority of cases of onychomycosis. However, the role of NDMs should not be ignored and this may be now a consideration in evaluating and treating onychomycosis. PCR is highly sensitive methods for diagnosis of fungal infection. The application of PCR technology directly to the clinical specimens will allow early and accurate diagnosis of onychomycosis. This will permit prompt and targeted initiation of antifungal therapy. So, it is recommended to be used in the rapid diagnosis of onychomycosis.
Leisure-Enhancing Technological Change *

Modern economies are awash with leisure-enhancing technologies: products supplied in exchange for time and attention, rather than money. This paper studies how such technologies interact with the broader macroeconomy. The theory provides a technology-based account for the decades-long downward trend in hours worked and lackluster measured productivity growth observed across developed economies. In particular, since leisure technologies crowd out “traditional” innovation, the theory sheds new light on the modern manifestation of the Solow Paradox. I show that the adverse traditional productivity effect dominates the utility gain from the free products, leaving societies persistently worse-off. The market equilibrium is inefﬁcient: the ad-based business model of leisure innovators means that the wrong price values leisure technologies in equilibrium; moreover, the adverse impact of leisure-enhancing innovations on future traditional productivity is under-priced.
Environmental DNA (eDNA) metabarcoding: Diversity study around the Pondok Dadap fish landing station, Malang, Indonesia

Abstract. Andriyono S, Jobaidul Alam Md, Kim HW. 2019. Environmental DNA (eDNA) metabarcoding: Diversity study around the Pondok Dadap fish landing station, Malang, Indonesia. Biodiversitas 20: 3772-3781. Molecular identification of species is now fast growing and currently widely applied method in the diversity estimation of aquatic biota; even though morphological identification is still carried out. The molecular approach is beneficial complementing on regular surveys, e.g. use of nets, traps, fishing rods, and even with poisons. In this study, the eDNA metabarcoding was applied to water samples around the Pondok Dadap fish landing station, Indonesia to determine the diversity of fish around the waters and also to identify marine fish landed in this area. Molecular identification was carried out on fish samples obtained from the fish market improved GenBank database on COI and ITS. While, seawater samples were carried out by using the next-generation sequencing (NGS) platform to obtain the eDNA metabarcoding data for the first time. Molecular identification obtained 34 species (68 sequences of COI and ITS regions) belonging to 28 genera, 18 families, 4 orders, while the eDNA metabarcoding approach identified 53 marine fish species by using the MiFish pipeline representing 38 genera, 27 families, and 7 orders. From the present study, we can able to estimated fish diversity by eDNA metabarcoding, and this finding will be helpful for baseline data preparation for future effective management of resources in this area.
INTERNATIONAL REAL ESTATE REVIEW Do Reserve Prices Yield Reference Price Effects in Korean Court Auctions of Residential Real Estate?

This study examines whether the reserve prices in court auctions of residential real estate in Seoul, Korea result in reference price effects by influencing the amount of the successful bid. We also explore whether the sensitivity of these reference price effects differ with housing size and assess whether the expected rate of the selling price can be predicted based on the different reserve price levels.
Species diversity, abundance and distribution of fish community of Peretorugbene River, Ekeremor L.G.A, Bayelsa state, Nigeria

A study on diversity and distribution of fish communities were carried out in Peretorugbene river, Ekeremor Local Government Area, Bayelsa State, Nigeria for a period of eight (8) months. Fish samples were obtained at three stations once in a month from November 2017 to June 2018 with the aid of local fishers using gill nets, cast nets, hook and line and local traps for ecological studies of important fish species of Peretorugbene river. The sampling results showed a total composition of 16,575 individuals belonging to 14 orders, 22 families, 29 genera and 32 species. Cichlidae showed the highest diversity with four (4) species, second to the Mormyridae which had three species. The remaining 20 families contained a species or two. Fish diversity was observed to be higher in the month of November 2017 with 29 fish species and lowest in June 2018 with only 12 fish species. Ecological indices indicated a polydiverse community because no single species exhibited true dominance (≥ 50%). The Berger – Parker’s dominance (d) ranged from 0.00012 to 0.211 depicting dominance of a few species. Simpson’s diversity index ranged from 0.95 to 0.99. The study highlighted seven (7) rare fish species of conservation significance. In terms of Families, Clupeidae, (21.1%) was the most abundant in the river followed by Palaemonidae (16.83%), Physalidae (10.9%), Cichlidae (9.39%), Ampullariidae (7.8%), Mormyridae (6.58%), Mochokidae (5.16%), Schilbeidae (5.2%), Claroteidae (4.91%), Alestidae (4.61%). The least abundant families were the Chanidae (0.01%) and Tetraodontidae (0.01%). It is recommended that Peretorugbene river should be properly managed and protected via fisheries and policies to enhance sustainability of the natural fishery.
Effect of Infrastructure and Foreign Direct Investment on Economic Growth in Sub-Saharan Africa

This article investigates the effect of infrastructure and foreign direct investment (FDI) on economic growth in Sub-Saharan Africa (SSA) using panel data on 46 countries covering the period 2003–2017. The data were analyzed using fixed effects, random effects, and system generalized method of moments (GMM) estimation techniques. Based on the system GMM estimates, the results indicate that a 1 percent improvement in electricity and transport infrastructure induces growth by 0.09 percent and 0.06 percent, respectively. Additionally, FDI proved to be growth enhancing only when interacted with infrastructure. The interactive effect of FDI and infrastructure improves economic growth by 0.016 percent. The results suggest that public provision of economic infrastructure reduces the cost of production for multinational enterprises, thus providing an incentive to increase investment in the domestic economy to sustain economic growth. The results also suggest that the impact of FDI on economic growth is maximized when some level of economic infrastructure is available. Our findings thus provide ample justification on the need for a significant government investment in infrastructure to provide a less costly business environment for both local and multinational enterprises to improve economic growth.
Importance of snowmelt contribution to seasonal runoff and summer low flows in Czechia

Abstract. The streamflow seasonality in mountain catchments is often influenced by snow. However, a shift from snowfall to rain is expected in the future. Consequently, a decrease in snow storage and earlier snowmelt is predicted, which will cause changes not only in seasonal runoff distribution in snow-dominated catchments, but it may also affect the total annual runoff. The objectives of this study were to quantify (1) how inter-annual variations in snow storages affect spring and summer runoff, including summer low flows, and (2) the importance of snowmelt in generating runoff compared to rainfall. The snow storage, groundwater recharge and streamflow were simulated for 59 mountain catchments in Czechia in the period from 1980 to 2014 using a bucket-type catchment model. The model output was evaluated against observed daily runoff and snow water equivalent. Hypothetical scenarios were performed, which allowed for analysing the effect of inter-annual variations in snow storage on seasonal runoff separately from other components of the water balance. The results showed that 17 %–42 % (26 % on average) of the total runoff in the study catchments originates as snowmelt, despite the fact that only 12 %–37 % (20 % on average) of the precipitation falls as snow. This means that snow is more effective in generating catchment runoff compared to liquid precipitation. This was demonstrated by modelling experiments which showed that total annual runoff and groundwater recharge decrease in the case of a precipitation shift from snow to rain. In general, snow-poor years were clearly characterized by a lower snowmelt runoff contribution compared to snow-rich years in the analysed period. Additionally, snowmelt started earlier in these snow-poor years and caused lower groundwater recharge. This also affected summer baseflow. For most of the catchments, the lowest summer baseflow was reached in years with both relatively low summer precipitation and snow storage. This showed that summer low flows (directly related to baseflow) in our study catchments are not only a function of low precipitation and high evapotranspiration, but they are significantly affected by the previous winter snowpack. This effect might intensify drought periods in the future when generally less snow is expected.
Transition to PhD Program in TEFL: A Cross-Sectional Account of Students' Concerns

Nowadays, studying in higher education is not as uncomplicated as it seems to be, particularly in PhD programs. Given the complex interplay of multiple variables affecting one’s experience in such programs, there is a mounting need for probing more into the ways in which PhD students’ lives are affected by these factors, and how their transition trajectories emerge. The present study explored the elements which shape PhD students’ lives, and how they interact with each other. Employing an ecological model framework, this cross-sectional study investigated how present as well as graduate students’ lives were affected in different phases of the program. To this end, ten PhD students or graduates of Teaching English as a Foreign Language (TEFL), representing early, mid, and completion phases of the program, were interviewed to qualitatively elicit the views they harbor toward the program. The findings emanating from the content analysis of the interview transcripts revealed that multiple factors in tandem mold students’ perceptions of the program. The most notable extracted themes embraced dissatisfaction with academic procedures, satisfaction with university professors, and challenges related to the students’ private lives.
Evaluation of climate model aerosol trends with ground-based observations over the last 2 decades – an AeroCom and CMIP6 analysis

Abstract. This study presents a multiparameter analysis of aerosol trends over the last 2 decades at regional and global scales. Regional time series have been computed for a set of nine optical, chemical-composition and mass aerosol properties by using the observations from several ground-based networks. From these regional time series the aerosol trends have been derived for the different regions of the world. Most of the properties related to aerosol loading exhibit negative trends, both at the surface and in the total atmospheric column. Significant decreases in aerosol optical depth (AOD) are found in Europe, North America, South America, North Africa and Asia, ranging from −1.2 % yr−1 to −3.1 % yr−1. An error and representativity analysis of the spatially and temporally limited observational data has been performed using model data subsets in order to investigate how much the observed trends represent the actual trends happening in the regions over the full study period from 2000 to 2014. This analysis reveals that significant uncertainty is associated with some of the regional trends due to time and space sampling deficiencies. The set of observed regional trends has then been used for the evaluation of 10 models (6 AeroCom phase III models and 4 CMIP6 models) and the CAMS reanalysis dataset and of their skills in reproducing the aerosol trends. Model performance is found to vary depending on the parameters and the regions of the world. The models tend to capture trends in AOD, the column Ångström exponent, sulfate and particulate matter well (except in North Africa), but they show larger discrepancies for coarse-mode AOD. The rather good agreement of the trends, across different aerosol parameters between models and observations, when co-locating them in time and space, implies that global model trends, including those in poorly monitored regions, are likely correct. The models can help to provide a global picture of the aerosol trends by filling the gaps in regions not covered by observations. The calculation of aerosol trends at a global scale reveals a different picture from that depicted by solely relying on ground-based observations. Using a model with complete diagnostics (NorESM2), we find a global increase in AOD of about 0.2 % yr−1 between 2000 and 2014, primarily caused by an increase in the loads of organic aerosols, sulfate and black carbon.
UNIVERSITY OF DETROIT MERCY COLLEGE OF LIBERAL ARTS AND EDUCATION GRADUATE PROGRAM DISSERTATION

THE INFLUENCES OF ETHNICITY, GENDER, AND SKIN-TONE IN RATINGS OF FACIAL ATTRACTIVENESS By WILLIAM C. GUY May 2015 Advisor: Dr. Carol Weisfeld Major: Psychology (Clinical) Degree: Doctor of Philosophy The present study investigated the effects of ethnicity, gender, and skin-tone (light versus dark) on ratings of facial attractiveness. Oculomotor activity was measured to understand visual attention. The study assessed the influence of rater and stimuli variables (i.e., ethnicity, gender, skin-tone). Black and White female and male faces were duplicated resulting in lighttoned and dark-toned versions. Each face category had three stimuli. Participants rated the face’s attractiveness, familiarity, and future parenting ability after being displayed on a computer screen. The number of regions evaluated and the proportion of time spent per region was recorded for each participant. Seven hypotheses were made: 5 regarding the subjective ratings (none of which reached statistical significance) and 2 regarding oculomotor activity. H1: Faces of same ethnicity, gender, and skin-tone would be rated as more attractive by matched participants. Comparison of the means was consistent with the hypothesis for light-toned Black and dark-toned White faces. H2: Light-toned Black females would be rated more attractive than dark-toned, while the reverse would be true for White
Resilience and disaster research

Disasters pose a significant threat to the long-term well-being of individuals, communities and societies. Therefore, studying resilience, defined as the process of maintaining and recovering psychological well-being after adversity, is crucial for disaster preparedness and mitigation. The aims of this paper are to summarize the historical context of resilience research, present the key concepts, discuss current measurement approaches and propose future research directions. Key determinants of resilience - risk, positive adaptation and resources - are discussed with the focus on studies of adults affected by disasters. This narrative review demonstrates that research up to date has focused mostly on finding the individual characteristics that predict the absence of psychopathology or mental health disorder symptoms, while other types of resources or dynamic relations between key aspects of resilience have been neglected. Future studies should aim to include multiple measurement points, high- and low-risk groups, long-term follow-up and broader perspectives on both psychological well-being and potential resources.
Examining Winter Sports Awareness Level of University Students Receiving Sports Education

The aim of this study is to determine winter sports awareness levels of students educated in the field of sports sciences according to the following independent variables: gender, university, class level, experience in winter sports, family members’ interest in winter sports and monthly family income. The study uses the survey method, and the participants are a total of 562 students attending the School of Physical Education and Sports or the Faculty of Sports Sciences at Kafkas University, Karabuk University, Kastamonu University and Samsun 19th May University in 2018-2019 academic year. “Winter Sports Awareness Scale”, which was developed by Eski (2010), was administered to collect the data for the purposes of the study. This 5-point Likert type scale consists of 35 questions and has three dimensions. However, overall awareness levels of the participants were examined in this study by taking the overall score obtained from the scale rather than the scores for each dimension. SPSS 20 program was used for the analysis of the data. Skewness – Kurtosis values were calculated, and independent sample t-test was used for pair-wise comparisons and One-Way ANOVA and Tukey HSD for multiple comparisons. The results of the analysis revealed medium level awareness for winter sports for all the groups. The comparisons of the mean scores for “gender” and “family income” variables revealed no significant differences while significant differences were found for “university”, “experience in winter sports” and “family members’ interest in winter sports” variables. Key Words: Awareness, Sport, Sports Awareness, Winter Sports, University Students