Miracle-dz/UniFAR-FTUs huggingface dataset:
on Corporate Taxpayer Compliance with Tax Services as a Moderating Variable (Case Study at the Surabaya Primary Tax Office

: Taxes are one of the great sources of wealth for the states of Indonesia that are used for expenditure in order to transfer people. Some factors that influenced taxation are tax sanctions and services. This research is a quantitative study. The population is the research is the taxpayer body registered at KPP Pratama Surabaya Karangpilang. The data used are primary data with data collection techniques using questionnaires. The samples used in this study were about 98 taxpayers using sampling techniques incidental sampling. Analytical techniques used Partial Least Square (Smart PLS). The results of this study show that tax sanctions have a positive effect on the compliance of corporate taxpayers. The second result indicated that tax services by the KPP have a negative effect on the relationship between tax sanctions and taxpayers’ compliance. Based on these results, the implication for KPP is to enforce the tax sanction for corporate taxpayers to be more compliant in paying their taxes. However, tax services need to be identified and customized to the corporate taxpayer’s needs, so that tax services will have an impact on corporate compliance in paying taxes.
Effects of exposures to repeated heat stress on the survival of the pea aphid Acyrthosiphon pisum and its endoparasitoid Aphidius ervi

Organisms could be exposed to several heat waves during their life, and their ability to survive a heat wave strongly depends on the effects of the previous one. Exposure to extreme temperatures can have important effects on the outcome of host-parasitoid interactions, as the ability of the parasitoid to survive depends on the ability of its host to cope successfully with these stresses. In the present study we address the impact of repeated exposure to heat stress on the survival of the pea aphid Acyrthosiphon pisum (Harris) (Hemiptera Aphididae) and its endoparasitoid Aphidius ervi Haliday (Hymenoptera Braconidae). The first treatment consisted of a heat stress of 35 °C for 30 minutes performed on 4 days old aphids, the second and third heat stresses of 39 °C were performed on 5 days old and on adult aphids, respectively. The three treatments were applied alone or in all their combinations. We found that aphid thermal tolerance is positively influenced by heat hardening if a severe stress occurs a few days after the first event. Adult parasitized aphids show significantly higher survival than unparasitized ones; however, the effects of parasitization and hardening on host survival after heat shock are not additive. We also found that A. ervi has a lower thermotolerance capacity than its host and does not show apparent hardening effects. In addition, parasitoid survival after mummification is not affected by the previously experienced heat shock. The possible explanations of the observed
Extratropical Transition of Tropical Cyclones over the Western North Pacific. Part I: Evolution of Structural Characteristics during the Transition Process

Abstract The development of extratropical cyclone structural characteristics that resulted from the extratropical transition of Typhoon (TY) David (1997) and TY Opal (1997) over the western North Pacific is examined. David moved poleward ahead of a midlatitude trough that was moving eastward as the dominant midlatitude circulation feature over the western North Pacific. During the transition, David coupled with the midlatitude trough, which led to the evolution of an intense cyclone that became the primary circulation over the North Pacific. Although Opal also moved poleward ahead of a midlatitude trough, the principal midlatitude feature over the western North Pacific was a preexisting stationary cyclone over the Kamchatka peninsula. During transition, Opal weakened and became a secondary cyclone to the preexisting primary North Pacific cyclone. The structural characteristics of the evolving extratropical cyclone with respect to each case are examined in the context of the interaction between a vortex an.
Impact of Cement Industry on Water Quality in the Athi River, Machakos County, Kenya

Cement is one of the most often used building materials and its production is increasing globally. Simultaneously, cement production is energy intensive and produces harmful emissions such as gases, noise, and wastewater. The aim of the study was to determine the impact of the cement industry on water quality in Athi River, Kenya. The cement industry had significant impacts on water physicochemical variables such as temperature (p = 0.0003), conductivity (p = <0.001), total suspended solids (p = <0.001), ammonium (p = 0.04), pH (p = 0.02), and turbidity (p = 0.0001). Mean values for physicochemical variables such as conductivity, total suspended solids, total dissolved solids, turbidity, and lead exceeded the limits set by World Health Organization (WHO) for drinking water quality. Water pollution control strategies need to be implemented to improve water quality in the Athi River and prevent further deterioration of the environment. Future studies should evaluate the effect of the cement industry on other water resources (e.g., groundwater) and air quality
A time resolved interaction analysis of Bem1 reconstructs the flow of Cdc42 during polar growth

Cdc42 organizes cellular polarity and directs the formation of cellular structures in many organisms. By locating Cdc24, the source of active Cdc42, to the growing edge of the yeast cell, the scaffold protein Bem1 is instrumental in shaping the cellular gradient of Cdc42. This gradient instructs bud formation, bud growth, or cytokinesis through the actions of a diverse set of effector proteins. To address how Bem1 participates in this transformation we systematically mapped its protein interactions in time and space. SPLIFF analysis defined a unique ensemble of Bem1 interaction-states for each cell cycle stage. The characterization of mutants of Bem1 that interact with a discrete subset of the interaction partners allowed to assign specific functions to different interaction states and identified the determinants for their cellular distributions. The analysis characterizes Bem1 as a cell cycle specific shuttle that distributes active Cdc42 from its source to its effectors and helps to convert the PAKs Cla4 and Ste20 into their active conformation.
Entropy and the Value of Information for Investors

Consider an investor who fears ruin when facing investments that satisfy no-arbitrage. Before investing he can purchase information about the state of nature as an information structure. Given his prior, information structure α investment dominates information structure β if, whenever he is willing to buy β at some price, he is also willing to buy α at that price. We show that this informativeness ordering is complete and is represented by the decrease in entropy of his beliefs, regardless of his preferences, initial wealth, or investment problem. We also show that no prior-independent informativeness ordering based on similar premises exists. (JEL D14, D81, D83, G11)
Education and Income Inequality in the Regions of the European Union

This paper provides an empirical study of the determinants of income inequality across regions of the EU. Using the European Community Household Panel dataset for 102 regions over the period 1995-2000, it analyses how microeconomic changes in human capital distribution affect income inequality for the population as a whole and for normally working people. The different static and dynamic panel data analyses conducted reveal that the relationship between income per capita and income inequality, as well as between a good human capital endowment and income inequality is positive. High levels of inequality in educational attainment are also associated with higher income inequality. The above results are robust to changes in the definition of income distribution and may be interpreted as a sign of the responsiveness of the EU labor market to differences in qualifications and skills. Other results indicate that population ageing, female participation in the labor force, urbanization, agriculture, and industry are negatively associated to income inequality, while unemployment and the presence of a strong financial sector positively affect inequality. Finally, income inequality is lower in social-democratic welfare states, in Protestant areas, and in regions with Nordic family structures.
SUSTAINABLE GROWTH AND POVERTY REDUCTION FUNDING IN NIGERIA

This study examines the relationship between sustainable growth and poverty reduction funding in Nigeria. It focuses on the poverty reduction funding proxied by (Government direct funding, domestic debts, external debts and donor agencies (NGOs) in relation to sustainable growth proxied by aspect of economic development. The study covers the period of 30years (1981-2010) and takes microscopic view of the sustainable growth which is proxied by small and medium enterprises components of the growth domestic product. A correlational research design is adopted and multivariate regression is used as a tool of analysis to test the effect of poverty reduction funding on the sustainable growth in Nigeria. The results reveal that government direct funding, domestic debts, external debts and donor agencies NGOs have a significant positive effects at 1% while domestic debts 5% on sustainable growth respectively. Thus government direct funding, Domestic debts and External debts and donations from NGOs will stand a better mixture of funding poverty reduction programmes. It is therefore recommended that the federal government of Nigeria and state governments should vigorously embark on tax reform to improve their revenue bases while putting in place mechanisms. The study also recommends that government should ensure the synergy of poverty reduction funding instrument policy with the desire to improve sustainable growth and that all the tiers of government should drastically reduce recurrent spending and the associated wastages in order to focus on sustainable growth and development and same applicable to African countries.
Edinburgh Research Explorer Direct Binding of the Flexible C-Terminal Segment of Periaxin to β4 Integrin Suggests a Molecular Basis for CMT4F

The process of myelination in the nervous system requires a coordinated formation of both transient and stable supramolecular complexes. Myelin-speciﬁc proteins play key roles in these assemblies, which may link membranes to each other or connect the myelinating cell cytoskeleton to the extracellular matrix. The myelin protein periaxin is known to play an important role in linking the Schwann cell cytoskeleton to the basal lamina through membrane receptors, such as the dystroglycan complex. Mutations that truncate periaxin from the C terminus cause demyelinating peripheral neuropathy, Charcot-Marie-Tooth (CMT) disease type 4F, indicating a function for the periaxin C-terminal region in myelination. We identiﬁed the cytoplasmic domain of β 4 integrin as a speciﬁc high-afﬁnity binding partner for periaxin. The C-terminal region of periaxin remains unfolded and ﬂexible when bound to the third ﬁbronectin type III domain of β 4 integrin. Our data suggest that periaxin is able to link the Schwann cell cytoplasm to the basal lamina through a two-pronged interaction via different membrane protein complexes, which bind close to the N and C terminus of this elongated, ﬂexible molecule.
The relation between mode of legume nitrogen nutrition, yield determinants and N assimilation efficiency

Results of the effect of nitrogen (N) on legume dry matter (DM) and N accumulation are mixed. This study measured whole plant DM and N accumulation by legumes grown at different levels of soil N. Two field experiments tested whether reducing N2 fixation by increasing soil mineral N results in: greater DM accumulation due to increased allocation of DM to leaves; increased N assimilation due to greater N uptake efficiency; and similarity between three species of plant response to N. CROPGRO V3.0 predictions of legume growth under different levels of soil N were also tested with observed data. In 1991 soybeans [Glycine max Merr. (L.) cv. Clark] were grown with 0 (N0), 256 (N1) and 430 (N2) kg applied N ha. Leaf area and weight and N concentration of leaves, stems, and pods were determined at 10, 22, 30, 39 and 51 days after emergence (DAE). At 22 and 51 DAE root and nodule weight and root length were also measured. In 1993 soybean, peanut (Arachis hypogaea cv. Pronto) and common bean (Phaseolus vulgaris cv. Porillo Sintetico) were grown with either 0 (N0) or 275 (375 for peanut) (N1) kg applied N ha. Leaf area and weight and N concentration of above and below ground components were measured at 10, 23 and 44 DAE. Shoot and seed weight were measured at harvest maturity. On average nitrogen reduced NZ fixation to, approximately 20% of N0 plants. Nitrogen application resulted in greater grain yield and DM accumulation but harvest index was unaffected. With N application there was an average increase in above ground DM and leaf area index of 23 and 20%, respectively. This was due primarily to greater allocation of DM to leaves in N1 than N0 during early vegetative growth. Nitrogen assimilation was 17% more in N1 than N0 plants due to increased root weight (17%) and root surface area (27%) and greater N assimilated per unit below ground in N1 plants compared to N0. CROPGRO simulations of total N also increased with application of N. Simulated above ground DM, however, was either unresponsive or lower with N Application. This indicates a need for further development of CROPGRO’s simulation of DM accumulation with an increase in available soil N.
Preliminary Experience from a Single Intracranial Vertebrobasilar Stenosis: Basilar Occlusions with Underlying Severe with Angioplasty and Stenting for Acute Combined Use of Mechanical Thrombectomy

BACKGROUND AND PURPOSE: Acute basilar occlusions have a poor prognosis without recanalization. Many have underlying severe atheroscleroticintracranialstenosiscoexistingwithacutethrombosis,requiringtreatmentofbothpathologiesinthesamesession,though technical risks may be encountered. The purpose of this study was to evaluate the technical feasibility and safety of combined treatment by using stent retrievers for the thrombosis, together with angioplasty and stent placement for the underlying stenosis. MATERIALS AND METHODS: This was a retrospective review of 13 patients with basilar occlusions treated with thrombectomy by the Solitairestentretrieverandangioplastyandintracranialstentplacementforunderlyingseverevertebrobasilarstenosisinthesamesession. Reperfusion was assessed in terms of the TICI score. Perioperative complications were recorded. Clinical outcomes were assessed by the NIHSS at discharge and the mRS on follow-up at 90 days. RESULTS: Of the 30 patients with acute basilar artery occlusions treated with stent retrievers during the study period, 18 had coexisting severe intracranial stenosis. Thirteen patients meeting the criteria for our study received combined mechanical thrombectomy and angioplasty with stent placement. The successful recanalization rate was 100%. Distal vessel embolizations occurred in 3 patients. There were 2 mortalities. On discharge, 10 patients (77%) had an improvement in NIHSS of (cid:2) 10 points. At 90 days, 6 patients (46%) had a good functional outcome with an mRS of (cid:3) 2. CONCLUSIONS: Thecombineduseofmechanicalthrombectomywithangioplastyandstentplacementforacutebasilarocclusionswith underlying severe intracranial atherosclerotic stenosis is technically feasible and safe. ABBREVIATIONS
Teacher Motivation as a Catalyst for Enhancing Quality Education in Nigeria

he importance of teachers is seen as a principal factor in the educational T endeavor as stated in the national policy on education. Teachers at all level of education should be equally trained respected re numerated as well as be able to participate in decision affecting their professional life. Teacher motivation is a psychological concept that involves the process of organizing, stimulating, channeling and sustaining behavior towards a specic course. To ensure that acceptable standard is attained, maintained and improve upon continually, teacher motivation and ethical issues need to be given adequate recognition because it is usually through the teachers that many nations attained reasonable height of technological creativity and economic rehabilitation. Studies on motivation strategies on teachers shows that teachers motivated by some kind of incentive are recognize as being effective. This paper examined the effect of motivation and ethical issues on teacher's performance in enhancing quality education for sustainable development. In doing so, the paper looked at the concept of motivation and ethics in education. The paper also discusses the theories of motivation and ethical theory, importance of motivation in ensuring quality education. Finally, recommendation was proffered on how to ensured quality education through teacher motivation and encouragement of ethical teachers behaviour,
OPERATORS ON GENERALIZED FOCK SPACES

Various dynamical properties of the diﬀerentiation and Volterra-type integral operators on generalized Fock spaces are studied. We show that the diﬀerentiation operator is always supercyclic on these spaces. We further characterize when it is hypercyclic, power bounded and uniformly mean ergodic. We prove that the operator satisﬁes the Ritt’s resolvent condition if and only if it is power bounded and uniformly mean ergodic. Some similar results are obtained for the Volterra-type and Hardy integral operators.
WORKING PAPER SERIES NO 1484 / OCTOBER 2012 BANK RATINGS WHAT DETERMINES THEIR QUALITY ?

This paper examines the quality of credit ratings assigned to banks in Europe and the United States by the three largest rating agencies over the past two decades. We interpret credit ratings as relative assessments of creditworthiness, and define a new ordinal metric of rating error based on banks’ expected default frequencies. Our results suggest that rating agencies assign more positive ratings to large banks and to those institutions more likely to provide the rating agency with additional securities rating business (as indicated by private structured credit origination activity). These competitive distortions are economically significant and help perpetuate the existence of ‘too-big-to-fail’ banks. We also show that, overall, differential risk weights recommended by the Basel accords for investment grade banks bear no significant relationship to empirical default probabilities. JEL Codes: G21, G23, G28
from Haven: Wages and Profit Shifting

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from Norway, we find that profit-shifting firms pay higher wages, particularly among service firms where the wage premium is approximately 2%. Furthermore, this average effect masks significant within-firm heterogeneity with high-skill occupations – and managers in particular – earning higher shifting wage premiums. CEOs particularly gain, with their wages rising nearly 10%. These results thus suggest that profit shifting by multinationals meaningfully contributes to wage inequality, both between and within firms. Finally, our back-of-the-envelope calculations suggest these higher wages would generate additional income tax revenues which would offset around 3% of the fall in Norway’s corporate tax revenues due to profit shifting
the hindrances: experiences of public consultations and the possibility of ethics and relevance in participation

Public consultations are increasingly used in projects with environmental impact, alleg-edly as a way to ensure that affected people and communities have their concerns recognised and addressed. There have been multiple criticisms of this form of public participation, with consultations frequently viewed as a tokenistic practice. In this study, we focus on a public consultation on extra-high voltage power lines projected to go from northern Portugal to northwestern Spain. We analyse citizens’ discourses regarding hindrances to participation as well as envisaged possibilities to improve it. The study draws on semi-structured interviews with 26 people and five focus groups discussions (N=37) carried out in localities in the north of Portugal that would be affected by the project. Based on citizens’ narrated experiences of participation we discuss the relevance and the ethics of participation in access, standing and influence in public consultations processes.
Reaction of SO 3 with H 2 SO 4 and Its Implicatio n for Aerosol 1 Particle Formation in the Gas Phase and at the Air-Water 2 Interface

11 The reactions between SO 3 and atmospheric acids are indispensable in improving the formation of 12 aerosol particle. However, relative to those of SO 3 with organic acids, the reaction of SO 3 with 13 inorganic acids has not received much attention. Here, we explore the atmospheric reaction between 14 SO 3 and H 2 SO 4 , a typical inorganic acid, in the gas phase and at the air-water interface by using 15 quantum chemical (QC) calculations and Born-Oppenheimer molecular dynamics simulations. We 16 also report the effect of H 2 S 2 O 7 , the product of the reaction between SO 3 and H 2 SO 4 , on new particle 17 formation (NPF) in various environments by using the Atmospheric Cluster Dynamics Code kinetic 18 model and the QC calculation. The present findings show that the gas phase reactions of SO 3 + 19 H 2 SO 4 without and with water molecule are both low energy barrier processes. With the 20 involvement of interfacial water molecules, H 2 O-induced the formation of S 2 O 72- H 3 O + ion pair, 21 HSO 4-mediated the formation of HSO 4- H 3 O + ion pair and the deprotonation of H 2 S 2 O 7 were 22 observed and proceeded on the picosecond time-scale. The present findings suggest the potential 23 contribution of SO 3 -H 2 SO 4 reaction to NPF and aerosol particle growth as the facts that i ) H 2 S 2 O 7
Nonindigenous aquatic species in a United States estuary: a case study of the biological invasions of the San Francisco Bay and delta

The San Francisco Bay/Delta Estuary hosts more nonindigenous species than are known for any other estuary, with 212 established species, 15 species too recently arrived to determine whether they have become established, and 125 cryptogenic species (species which could be either native or introduced). Nonindigenous organisms dominate many habitats, accounting for 40% to 100% of the common species in benthic and fouling communities. On average one new species has become established every 36 weeks since 1850, increasing to one new species every 24 weeks since 1970. Nonidigenous species have altered habitats, disrupted food webs, and contributed to the eradication or reduction of native populations. Some intentionally introduced fish and two accidentally introduced clams supported commercial fisheries that have since declined or closed. Most economic effects have been negative, including over $600 million damage from a wood-boring clam, reduced vessel speed and increased fuel consumption from hull fouling, and costs of controlling nonindigenous plants and fish. Nonindigneous species, by contributing to the endangerment of native species, and by destabilizing and making the ecosystem less manageable, are a factor in increasing restrictions on water diversions, levee maintenance, channel dredging and other economic activities in and near the Estuary.