Miracle-dz/UniFAR-FTUs huggingface dataset:
Pengaruh Manajemen Laba, Leverage Dan Fasilitas Penurunan Tarif Pajak Penghasilan Terhadap Penghindaran Pajak

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh manajemen laba, leverage serta fasilitas penurunan tarif pajak penghasilan yang digunakan oleh perusahaan-perusahaan masuk bursa yang memenuhi kriteria dan persyaratan-persyaratan tertentu terhadap penghindaran pajak. Populasi yang digunakan dalam penelitian ini merupakan seluruh perusahaan manufaktur yang tercatat dalam Bursa Efek Indonesia (BEI) di tahun 2019 serta 2020. Jumlah sampel yang digunakan dalam penelitian ini disaring terlebih dahulu menggunakan teknik purposive sampling dan mendapati hasil bahwa 190 perusahaan dapat diamati dalam penelitian ini. Teknik analisis yang dipakai dalam penelitian ini adalah analiss data regresi linear berganda. Data diolah menggunakan software SPSS versi 20. Hasil dari analisis ditemukan bahwa manajemen laba memiliki pengaruh negatif terhadap penghindaran pajak, leverage yang dihitung menggunakan rasio utang banding modal tidak berpengaruh terhadap penghindaran pajak serta fasilitas tarif penurunan pajak penghasilan memiliki pengaruh positif terhadap penghindaran pajak. Penelitian ini menunjukkan bahwa manajemen laba dan fasilitas penurunan tarif pajak penghasilan badan memiliki pengaruh terhadap keputusan manajemen dalam melakukan penghindaran pajak. Leverage dinilai tidak memberikan pengaruh terhadap keputusan manajemen dalam melakukan penghindaran pajak karena penggunaan utang sebagai salah satu sumber pendanaan perusahaan tidak semata-mata digunakan hanya untuk meminimalisir pajak yang akan dibayarkan saja tapi lebih kepada kebutuhan suatu perusahaan untuk mendanai kegiatan operasionalnya.
Cyclooxygenase-2 and Bcl-2 expression in patients with triple-negative breast cancer

Introduction. Triple-negative breast cancer (TNBC) is a rare type of breast cancer associated with lack of expression of estrogen and progesterone receptors and the HER2 protein. It is characterized by a poor outcome and chemotherapy resistance. Cyclooxygenase-2 (COX-2) is a constitutional enzyme responsible for prostaglandin synthesis, present in neoplastic cells and premalignant lesions. The B-cell lymphoma 2 (Bcl-2) protein is considered one of the most potent apoptosis-regulating agents, assuring body homeostasis. Material and methods. The aim of the present study was to evaluate the immunohistochemical (IHC) profile of COX-2 and Bcl-2 expression in patients suffering from TNBC in order to obtain more detailed data on additional factors negatively influencing TNBC outcome. The IHC evaluation of COX-2 and Bcl-2 expression among 21 women with diagnosis of TNBC was performed. Results. The most common histological subtype was invasive ductal cancer of no special type. COX-2 was present in all examined samples with moderate to strong expression detected in 20 of 21 cases. There was a positive correlation between histological grade (G) and COX-2 expression (p = 0.002). Bcl-2 was present in all examined samples. The analysis showed that tumours presenting highly positive expression of Bcl-2 accounted for the majority of examined cases (57.2%). Conclusions. The achieved results might lead to a conclusion that COX-2 and Bcl-2 high expression in TNBC may be linked to tumour aggressiveness and poor overall survival. However, before their consideration as additional markers to be used in routine histological examinations and breast cancer grading, it will be necessary to undertake further studies.
The bacterial signature offers vision into the machinery of coral fitness across high‐latitude coral reef in the South China Sea

Abstract Coral–bacterial interaction is a major driver in coral acclimatization to the stressful environment. 16S rRNA High‐throughput sequencing was used to classify the role of different coral reef compartments; sediment, water, and tissue; in the South China Sea (SCS), as well as different locations in shaping the microbial community. The majority of OTUs significantly shifted at impacted sites and indicated distinction in the relative abundance of bacteria compartment/site‐wise. Richness and diversity were higher, and more taxa were enriched in the sediment communities. Proteobacteria dominated sediment samples, while Cyanobacteria dominated water samples. Coral tissue showed a shift among different sites with Proteobacteria remaining the dominant Phylum. Moreover, we report a dominance of Chlorobium genus in the healthy coral tissue sample collected from the severely damaged Site B, suggesting a contribution to tolerance and adaptation to the disturbing environment. Thus, revealing the complex functionally diverse microbial patterns associated with biotic and abiotic disturbed coral reefs will deliver understanding of the symbiotic connections and competitive benefit inside the hosts niche and can reveal a measurable footprint of the environmental impacts on coral ecosystems. We hence, urge scientists to draw more attention towards using coral microbiome as a self‐sustaining tool in coral restoration.
Nanoscale Composite Protective Preparation for Cars Paint and Varnish Coatings

In this work we have developed a nanoscale composite protective preparation for car paint and varnish coatings. We developed methods to obtain SiO2-TiO2, TiO2-ZrO2, SiO2-ZrO2 and SiO2-TiO2-ZrO2 nanocomposites, which are crystallization centers for the formation of a nanoscale composite protective coating with certain morphology and roughness. The phase composition of the samples and stability in alkaline media were studied. It is shown that SiO2-TiO2-ZrO2 nanocomposites with a content of titanium dioxide from 8%–9.5% and zirconium dioxide from 0.5%–2% exhibit complete insolubility in a highly alkaline medium, allow to form uniform structure on paint and varnish coatings, and protect the car surface from exposure to ultraviolet radiation. We determined the optimal composition of the preparation components for the formation of a nanoscale composite protective coating with hydrophobic properties and a wetting contact angle of more than 120 degrees: tetraethoxysilane ≤ 10 vol.%. , titanium tetraisopropylate ≥ 2 vol.% and plant resin ≥ 8 vol.% Practical approval of the developed preparation on BMW X6 showed a pronounced hydrophobic effect. Evaluation of the stability of the nanoscale composite protective coating to the washing process showed that the developed preparation is able to maintain its hydrophobic properties for more than 150 washing cycles.
Ideal hydrodynamics for bulk and multistrange hadrons in sNN=200A GeV Au-Au collisions

We revisit the use of ideal hydrodynamics to describe bulk- and multistrange-hadron observables in nuclear collisions at the Relativistic Heavy Ion Collider. Toward this end we augment the 2+1-dimensional code "AZHYDRO" by employing (a) an equation of state based on recent lattice-QCD computations matched to a hadron-resonance gas with chemical decoupling at $T_{\rm ch}\simeq$160\,MeV, (b) a compact initial density profile, (c) an initial-flow field including azimuthal anisotropies, and (d) a sequential kinetic decoupling of bulk ($\pi$, $K$, $p$) and multistrange ($\phi$, $\Xi$, $\Omega$) hadrons at $T\simeq110$\,MeV and 160\,MeV, respectively. We find that this scheme allows for a consistent description of the observed chemistry, transverse-momentum spectra and elliptic flow of light and strange hadrons.
A Methodology Based on Experimental Investigation of a DBD-Plasma Actuated Cylinder Wake for Flow Control

The main purpose of flow control is to improve the mission performance of air vehicles. Flow control can either be passive or active and active flow control is further characterized by open-loop or closed-loop techniques. Gad-el-Hak (1996) provides an insight into the advances in the field of flow control. Research of closed-loop flow control methods has increased over the past two decades. Cattafesta et al (2003) provide a useful classification of active flow control.
Antecedent of Organizational Citizenship Behavior Variables: Gender as Moderator

is study was conducted to examine the influence of workplace spirituality on job satisfaction; workplace spirituality on organizational citizenship behavior (OCB); workplace spirituality on organizational commitment; job satisfaction on organizational citizenship behavior; organizational commitment on organizational citizenship behavior; and gender role as a moderating variable on the influence of job satisfaction, workplace spirituality, organizational commitment on OCB. The survey was performed in all public notary offices in Bangli Regency, with 76 permanent staff serving as respondents. The Partial Least Square (SEM PLS) strategy was utilized to analyze the data. Before the model is pronounced excellent, the results of the entire model assessment are based on the value of Q-Square Predictive Relevance (Q2), R-Square (R2) and Goodness of Fit (GoF). The test findings show that workplace spirituality (WPS) has a substantial beneficial impact on job satisfaction, indicating that the hypothesis is correct. The hypothesis is accepted because the test findings show that workplace spirituality (WPS) positively influences organizational citizenship behavior. The test findings show that workplace spirituality (WPS) has a substantial favorable influence on organizational commitment, indicating that the hypothesis is correct. The hypothesis is rejected because the test findings show that job satisfaction (JS) has no influence on OCB. The hypothesis is accepted because the test findings show that employee organizational commitment has a strong beneficial influence on organizational citizenship behavior. As a consequence of the hypothesis testing on gender as a moderator, it can be concluded that gender is not a moderator in the accepted model.
A Heliopause Spectrum for Electrons

We present a heliopause spectrum for galactic electrons over an energy range from 1 MeV to 50 GeV at 122 AU from the Sun. This spectrum can be considered the lowest possible local interstellar spectrum (LIS). This is obtained by using a comprehensive numerical model for solar modulation in comparison with Voyager 1 observations during 2010 and PAMELA data at Earth. Below ∼1 GeV, this LIS exhibits a power law with E −(1.55±0.05) , where E is the kinetic energy of these electrons. Reproducing the PAMELA electron spectrum for 2009 requires a LIS with a different power law above∼5 GeV of the form E −(3.15±0.05) . The heliopause spectrum thus consists of two power laws with a break between ∼800 MeV and∼2 GeV.
A Spatial AI-Based Agricultural Robotic Platform for Wheat Detection and Collision Avoidance

To obtain more consistent measurements through the course of a wheat growing season, we conceived and designed an autonomous robotic platform that performs collision avoidance while navigating in crop rows using spatial artificial intelligence (AI). The main constraint the agronomists have is to not run over the wheat while driving. Accordingly, we have trained a spatial deep learning model that helps navigate the robot autonomously in the field while avoiding collisions with the wheat. To train this model, we used publicly available databases of prelabeled images of wheat, along with the images of wheat that we have collected in the field. We used the MobileNet single shot detector (SSD) as our deep learning model to detect wheat in the field. To increase the frame rate for real-time robot response to field environments, we trained MobileNet SSD on the wheat images and used a new stereo camera, the Luxonis Depth AI Camera. Together, the newly trained model and camera could achieve a frame rate of 18–23 frames per second (fps)—fast enough for the robot to process its surroundings once every 2–3 inches of driving. Once we knew the robot accurately detects its surroundings, we addressed the autonomous navigation of the robot. The new stereo camera allows the robot to determine its distance from the trained objects. In this work, we also developed a navigation and collision avoidance algorithm that utilizes this distance information to help the robot see its surroundings and maneuver in the field, thereby precisely avoiding collisions with the wheat crop. Extensive experiments were conducted to evaluate the performance of our proposed method. We also compared the quantitative results obtained by our proposed MobileNet SSD model with those of other state-of-the-art object detection models, such as the YOLO V5 and Faster region-based convolutional neural network (R-CNN) models. The detailed comparative analysis reveals the effectiveness of our method in terms of both model precision and inference speed.
Feedback from the infrared background in the early Universe

It is commonly believed that the earliest stages of star formation in the Universe were self-regulated by global radiation backgrounds – either by the ultraviolet (UV) Lyman–Werner (LW) photons emitted by the first stars (directly photodissociating H2), or by the X-rays produced by accretion on to the black hole (BH) remnants of these stars (heating the gas but catalysing H2 formation). Recent studies have suggested that a significant fraction of the first stars may have had low masses (a few M⊙). Such stars do not leave BH remnants and they have softer spectra, with copious infrared (IR) radiation at photon energies ∼1 eV. Similar to LW and X-ray photons, these photons have a mean-free path comparable to the Hubble distance, building up an early IR background. Here we show that if soft-spectrum stars, with masses of a few M⊙, contributed ≳0.3 per cent of the UV background (or their mass fraction exceeded ∼80 per cent), then their IR radiation dominated radiative feedback in the early Universe. The feedback is different from the UV feedback from high-mass stars, and occurs through the photodetachment of H− ions, necessary for efficient H2 formation. Nevertheless, we find that the baryon fraction which must be incorporated into low-mass stars in order to suppress H2 cooling is only a factor of a few higher than for high-mass stars.
The Seroprevalence of Crimean-Congo Hemorrhagic Fever in Wild and Domestic Animals: An Epidemiological Update for Domestic Animals and First Seroevidence in Wild Animals from Turkiye

Simple Summary Crimean-Congo hemorrhagic fever is a tick-borne and zoonotic emerging viral disease that is characterized by the sudden development of high fever and vascular bleeding in humans. The seroevidence among livestock has been reported, but it is less known in wild animals. Due to the importance and emerging state of the disease, we conducted a serosurvey on both domestic and wild animals in different areas of Turkiye. Serological investigations conducted on cattle, goats, and sheep revealed 10.81%, 15.15%, and 19.23% seropositivity, respectively, in the collected serum samples. We also found seropositivity rates in hare (23.81%) and wild boars (2.5%) indicating the substantial role of wild animals in virus epidemiology in Turkiye. This study provides first seroevidence of Crimean Congo hemorrhagic fever in wild animals in Turkiye. Abstract Crimean-Congo hemorrhagic fever virus (CCHFV) is a zoonotic, tick-borne pathogen that is endemic to some parts of Europe, Africa, and Asia. The disease causes fever and hemorrhagic manifestations in humans but not in animals. Domestic and wild animals are asymptomatic hosts of CCHFV and are critical in the transmission cycle. Hyalomma marginatum spp. has been identified as the natural reservoir and vector of the virus in Turkiye. A few studies have been conducted on domesticated animals showing the seroprevalence of CCHFV in them, but seroevidence in wild animals is absent. For contributing this antrum to the understanding of virus transmission in Turkiye, we performed a seroprevalence investigation of CCHFV in both wild and domesticated animals in various geographical areas of Turkiye. In-house IgG iELISA was performed for the screening of sera IgG in a total of 582 animal samples collected from boar (n = 40), cattle (n = 259), goat (n = 132), hare (n = 21), and sheep (n = 130). Results from ELISA performed on domestic animals revealed 10.81%, 15.15%, and 19.23% anti-CCHF virus seropositivity in cattle, goats, and sheep, respectively, in collected serum samples. ELISA tests performed in wild animals showed 23.81% and 2.5% positivity in hare and wild boars, respectively, suggesting the importance of wild animals in CCHF virus epidemiology in Turkiye. This study performed the first serological investigation of CCHFV in wild animals and provided the first seroevidence of CCHFV in wild boars and hare in Turkiye.
Limits of Sphagnum bog growth in the New World : biogeochemistry and ecohydrology of peatlands in South America and New Zealand

Sphagnum-bog ecosystems have a limited capability to retain carbon and nutrients when subjected to increased nitrogen (N) deposition. Although it has been proposed that phosphorus (P) can dilute negative effects of nitrogen by increasing biomass production of Sphagnum mosses, it is still unclear whether P-addition can alleviate physiological N-stress in Sphagnum plants. A 3-year fertilisation experiment was conducted in lawns of a pristine Sphagnum magellanicum bog in Patagonia, where competing vascular plants were practically absent. Background wet deposition of nitrogen was low (~0.1–0.2 g N m–2 y–1). Nitrogen (4 g N m–2 y–1) and phosphorus (1 g P m–2 y–1) were applied, separately and in combination, 6 times during the growing season. P-addition substantially increased biomass production of Sphagnum. Nitrogen and phosphorus changed the morphology of Sphagnum mosses by enhancing height increment, but lowering moss stem density. In contrast to expectations, phosphorus failed to alleviate physiological stress imposed by excess nitrogen (e.g. amino acid accumulation, N-saturation and decline in photosynthetic rates). We conclude that despite improving growth conditions by P-addition, Sphagnum-bog ecosystems remain highly susceptible to Nadditions. Increased susceptibility to desiccation by additional nutrients may even worsen the negative effects of excess nitrogen especially in windy climates like in Patagonia. • Nutrient additions in pristine Patagonian Sphagnum bogs Can phosphorus addition alleviate (the effects of) increased nitrogen loads? Christian Fritz, Gijs van Dijk, Fons Smolders, Veronica Pancotto, Theo Elzenga, Jan Roelofs & Albert Grootjans
Identification of Src Family Kinases as Potential Therapeutic Targets for Chemotherapy-Resistant Triple Negative Breast Cancer

Simple Summary Breast cancer remains the leading cause of cancer-related deaths in women worldwide. One particular subtype, triple negative breast cancer (TNBC), is known for being highly aggressive and metastatic, with a high prevalence of resistance to chemotherapy. Patients with chemotherapy-resistant TNBC tumors have virtually no treatment options. Here, we studied tyrosine phosphorylation-mediated signaling networks in chemotherapy-resistant TNBC xenografts, to identify potential therapeutic targets. We identified Src family kinases (SFK) as potential drug targets. Inhibition of SFKs radically reduced tumor growth in xenografts that had a signature of high SFK-activity. We assessed a small number of human tumor tissue specimens and found a low prevalence of SFK-driven tumors. These data may explain the previous unsuccessful clinical trials targeting SFKs in TNBC and warrant further studies with a higher number of patient samples. These results emphasize the importance of the characterization of phosphotyrosine signaling profiles for better patient stratification, in addition to gaining novel therapeutic insights. Abstract Neoadjuvant chemotherapy (NAC) remains the cornerstone of the treatment for triple negative breast cancer (TNBC), with the goal of complete eradication of disease. However, for patients with residual disease after NAC, recurrence and mortality rates are high and the identification of novel therapeutic targets is urgently needed. We quantified tyrosine phosphorylation (pTyr)-mediated signaling networks in chemotherapy sensitive (CS) and resistant (CR) TNBC patient-derived xenografts (PDX), to gain novel therapeutic insights. The antitumor activity of SFK inhibition was examined in vivo. Treated tumors were further subjected to phosphoproteomic and RNAseq analysis, to identify the mechanism of actions of the drug. We identified Src Family Kinases (SFKs) as potential therapeutic targets in CR TNBC PDXs. Treatment with dasatinib, an FDA approved SFK inhibitor, led to inhibition of tumor growth in vivo. Further analysis of post-treatment PDXs revealed multiple mechanisms of actions of the drug, confirming the multi-target inhibition of dasatinib. Analysis of pTyr in tumor specimens suggested a low prevalence of SFK-driven tumors, which may provide insight into prior clinical trial results demonstrating a lack of dasatinib antitumor activity in unselected breast cancer patients. Taken together, these results underscore the importance of pTyr characterization of tumors, in identifying new targets, as well as stratifying patients based on their activated signaling networks for therapeutic options. Our data provide a strong rationale for studying SFK inhibitors in biomarker-selected SFK-driven TNBC.
Gravitational waves from rotating neutron stars and compact binary systems

GRAVITATIONAL WAVES FROM ROTATING NEUTRON STARS AND COMPACT BINARY SYSTEMS The University of Wisconsin–Milwaukee, April 2015 Under the Supervision of Professors Xavier Siemens and Jolien Creighton It is widely anticipated that the first direct detections of gravitational waves will be made by advanced gravitational-wave detectors, such as the two Laser Interferometer Gravitational-wave Observatories (LIGO) and the Virgo interferometer. In preparation for the advanced detector era, I have worked on both detection and post-detection e↵orts involving two gravitational wave sources: isolated rotating neutron stars (NSs) and compact binary coalescences (CBCs). My dissertation includes three main research projects: 1) a population synthesis study assessing the detectability of isolated NSs, 2) a CBC search for intermediate-mass black-hole binaries (IMBHBs), and 3) new methods for directly measuring the neutron-star (NS) equation of state (EOS). Direct detections of gravitational waves will enrich our current astrophysical knowledge. One such contribution will be through population synthesis of isolated NSs. My collaborators and I show that advanced gravitational-wave detectors can be used to constrain the properties of the Galactic NS population. Gravitational wave detections can also shine light on a currently mysterious astrophysical object: intermediate mass black holes. In developing the IMBHB search, we performed a mock data challenge where signals with total masses up to a few hundred solar masses were injected into recolored data from LIGOs sixth science run. Since this is the first time a matched filter search has been developed to search for IMBHBs, I discuss what was learned during the mock data challenge and how we plan to improve the search going forward. The final aspect of my dissertation focuses on important post-detection science. I present results for a new method of directly measuring the NS EOS. This is done by estimating the parameters of a 4-piece polytropic EOS model that matches theoretical EOS candidates to a few percent. We show that advanced detectors will be capable of measuring the NS radius to within a