Miracle-dz/UniFAR-FTUs huggingface dataset:
Is Social Transparency Associated with Tax Avoidance?

Tax avoidance has been considered as an act of minimizing the amount of taxes to be paid through appropriate methods by recent tax evasion research. The study aims to examine the effect of social transparency on tax avoidance among firms listed Kenyan. The study is grounded in stakeholders’ theory together with the Agency theory. The study employed Generalized Methods of Moments (GMM) estimation method and a panel data set drawn from a sample of 31 listed firms in the Nairobi Securities Exchange (NSE) over the period 2009 - 2018. Overall, the empirical results show a positive and statistically significant association between social transparency and corporate tax avoidance (β = 0.027, p < 0.05); thus, firms that are more social transparent are less likely to engage in tax avoidance. Based on these findings, the study has important implications for policy makers, managers and stakeholders
COMPARATIVE STUDY OF OPEN VERSUS LAPAROSCOPIC APPENDECTOMY IN A TERTIARY CARE TEACHING HOSPITAL

Background: The most frequent emergency requiring general surgery is acute appendicitis. The most common emergency abdominal surgery is an appendiciectomy, which is the preferred treatment for acute appendicitis. Although open appendectomy is a safe and efficient procedure with minimal morbidity, it has been linked to intestinal obstruction, wound infection, and post-operative pain, which may cause recovery to be delayed. An effective choice for treating appendicitis is laparoscopic appendectomy. This research compared the laparoscopic and open approaches for treating appendicitis in patients at a tertiary care teaching hospital. Materials and Methods: 120 patients with appendicitis who had been admitted to the department of general surgery at the World College of Medical Sciences Research and Hospital participated in this prospective research. They were split into two groups of 60 patients each: the open appendectomy (OA) group and the laparoscopic appendectomy (LA) group. Result: Abdominal pain is the most common symptom of appendicitis, which is also frequently prevalent in children between the ages of 11 and 20. Laparoscopic appendectomy has been proven to be just as secure and successful as open appendectomy. LA has less postoperative pain, a shorter hospital stay, and more acceptable cosmetic results. In the LA group (3.4+-1.6) and in the OA group (4.2+-1.3), the pain score was considerably lower. Conclusion: LA was determined to be equally secure and reliable as OA. LA has less postoperative pain, a shorter hospital stay, and more satisfactory cosmetic results.
COMPARATIVE STUDY OF THREE DIFFERENT FORMULATIONS OF LOCAL ANAESTHESIA FOR CERVICAL EPIDURAL ANAESTHESIA DURING THYROID SURGERY

Background: CEA is a local anaesthetic with safe haemodynamic status, and maintain consciousness in patients during surgeries as compare to General anaesthesia (GA), because GA has many risk factors which impair the haemodynamic parameters. Materials and Methods: 60 (Sixty) patients were classified into three groups, admitted for thyroid surgery. They were randomly classified into 20 patients each group. Every patient was anaesthetised CEA technique. One group received 10 ml of lignocaine (1%), Bupivacaine (0.25%), Ropivacaine (0.5%). All patients were pre-medicated with Lorazepam (2mg), haemodynamic parameters intra-operatively and End of surgery were compared in all three groups. Result: Comparison of Demographic characters Baseline cardiopulmonary parameters in all three groups and haemodynamic parameters at 30 minutes during surgery and End of surgery were compared and found highly significant ANVOA and p value (p<0.001). Conclusion: Cervical Epidural technique is safe for thyroid surgery by using different local anaesthetics because haemodynamic parameter was stable without un-conscious of patients.
A morphology-based revision and phylogenetic analysis of the Pterostichus macrogenys species group (Coleoptera, Carabidae) and implications for differentiation of the species group

The Pterostichus macrogenys species group is an endemic subterranean Japanese carabid clade that provides intriguing material for studying morphological differentiation, speciation and interspecific relationships. However, its diversity remains not fully explored. We investigated specimens from northern Tohoku District, an area where knowledge of this species group is notably limited. Our research led to the description of three new species: P. namahage sp. nov. , P. kamurosanus sp. nov. and P. atsumidakensis sp. nov. We also updated distribution records for three known species: P. asahinus Habu & Baba, 1960; P. kitakamisanus Sasakawa, 2005; and P. chokaisanus Sasakawa, 2009. This report includes both the expanded distribution ranges of the known species and the dis - covery of a new sympatric species pair ( P. chokaisanus and P. asahinus ). We conducted a morphological phylogenetic analysis of all but one species, for which no male specimens were available, accounting for a total of 42 species within the group. The resulting phylogenetic tree implies that the initial differentiation of this species group originated on the Sea of Japan side, in the northern part of their current distribution, followed by dispersion to other areas and subsequent differentiation. Additionally, our findings indicate that sympatric species of varying body sizes are distantly related phylogenetically. These insights into the differentiation process align with regional distribution patterns of species-level diversity and sympatric sites.
Does Income Diversification Increase or Decrease Financial Risk? Evidence from Kenyan Commercial Banks

This paper aims at examining whether the income diversification reduce or increase the financial risks of the commercial banks in Kenya. Over decades the commercials banks in Kenya have been faced with a number of risks such as weaker asset quality, increase in non ‐ performing loans and variability of returns hence engaging on income diversification as a strategy of mitigating such risks. This study uses a sample of 31 Kenyan banks and data for the period 2008 ‐ 2019. Data is analyzed through random effect regression analysis. The study finds that income diversification decreases the financial risks. The reduction in financial risk resulted when the banks manage the agency costs and increase of income from non ‐ interest activities. In addition, the key determinants of bank financial risk are; bank size, loan portfolio quality, lending strategy and market share which recorded a significant effect. The findings of this study help managers to improve the financial outlook of their banks by pursuing income diversification in order to reduce financial risk.
A PROSPECTIVE STUDY TO EVALUATE ADVANCE LUNG CANCER INFLAMMATORY INDEX (ALI) AS A PROGNOSTIC MARKER TO PREDICT SURVIVAL OUTCOME IN PATIENTS WITH LUNG CANCER

Background: Systemic inflammation has been linked with cancer development, cancer cachexia and poor outcome. Recently, the advanced lung cancer inflammation index (ALI) was developed as a new prognostic tool for patients with advanced lung cancer. The aim of this study was to explore the relationship between ALI and the prognosis of lung cancer in Indian scenario. Materials & Methods: A total of sixty patients with Non-Small cell lung cancer who diagnosed at our institution between June 2018 to May 2019 were included. The ALI score was calculated as body mass index serum albumin/neutrophil to lymphocyte ratio. Patients were divided into low inflammation (ALI≥18) and high inflammation (ALI<18) groups. Descriptive and Inferential statistical analysis has been carried out in the present study using computer software (SPSS Trial version 23 and primer). Results: Among 60 patients mean age was 60.17±9.87 years, 90% were male, 53.33% had Squamous cell carcinoma. Patients with an ALI score of <18 suggesting high systemic inflammation were significantly more likely to have more than 2 sites of metastatic disease, have poor performance status and less likely to receive any chemotherapy. Their mean overall survival was 69.91±52.375 days and 179.04±5.004 days in patients with ALI >18 (P < 0.001). Conclusion: ALI (<18) at diagnosis is an independent marker of poor outcome in patients with advanced NSCLC.
The Effectiveness of In-service Training Course on Adult Cardiopulmonary Resuscitation based on the Kirkpatrick Model

Background: Cardiopulmonary arrest is one of the most critical medical emergencies in the emergency department. Nurses’ knowledge and skills play an essential role in successful cardiopulmonary resuscitation. Therefore, holding in-service training courses is considered vital. Objectives: This study evaluated the effectiveness of an in-service training course (ISTC) on adult cardiopulmonary resuscitation (CPR) based on the Kirkpatrick model. Methods: This cross-sectional descriptive study was conducted on 50 emergency department nurses of 5-Azar Hospital in Gorgan, Iran. Training effectiveness was implemented on the four levels of Kirkpatrick's model (including reaction, learning, performance, and findings). The raw data were analyzed by the SPSS version 21 software with descriptive statistics (frequency, mean and standard deviation) and inferential statistics (including Paired t-test and Independent Samples t-test) in a significant level of α = 0.05. Results: The overall effectiveness of ISTC for adult CPR was reported as 83.23%. The chance of cardiopulmonary resuscitation success increased from 25% in the first six months to 53% in the second six months. In addition, the effectiveness of ISTC was observed in the four levels of the Kirkpatrick model. Conclusions: Based on the findings, in-service CPR training had a favorable effect on all four levels of the Kirkpatrick model for nurses. The findings of this study significantly increased the efficiency of personnel because evaluating the quality of training courses made them more effective.
THE COMPARISON OF TOTAL CONTACT CASTING WITH CONVENTIONAL DRESSING FOR WOUND HEALING IN PATIENTS WITH DIABETIC FOOT ULCER

Background: In individuals with diabetic plantar ulcer, the total contact cast (TCC) is an efficient strategy to lower plantar pressure and thereby aids in wound healing. In order to manage neuropathic diabetic plantar ulcers, this study compared total contact casting (TCC) with traditional dressing treatment. Aims and Objectives: To test the safety and efficacy of total contact cast dressing in management of neuropathic plantar ulcer in comparison to conventional dressing in terms of wound healing. Materials and Methods: 100 patients with diabetic plantar ulcer who were admitted in the General Surgery department, Kanyakumari Medical College are included during the study period. Those patients who met the inclusion criteria and gave consent for both the procedures are randomly categorized into two groups. The results are tabulated and analysed. Result: The study which was conducted among 100 patients with diabetic plantar ulcers with a majority of the patients in the age group between 32 to 72 years of age and a mean age of 56.9. A male predominance was reported in the current study with 31 males comprising of 68% of the total study participants. The 76-100% granulation of tissue in our study was achieved in 39 patients at the six-week follow-up, showed a faster rate of granulation in the patients with TCC dressing with an average of 42 days when compared with the control group (84 days). Conclusion: Early-stage, neuropathic, non-ischemic diabetic foot ulcers can be effectively treated with TCC. TCC achieves unloading by transferring weight directly from the leg to the cast wall and allowing the heel to share the weight more proportionately. TCC offers a better and faster result than conventional dressing and reduces the chances of amputation. Total contact cast will remain the gold standard for the treatment of neuropathic foot ulcers due to its great efficacy and low risk of serious consequences.
CLINICAL STUDY ON THE DOPPLER FINDINGS AND NEONATAL OUTCOME IN FETAL GROWTH RESTRICTION IN TERTIARY CARE TEACHING HOSPITAL: A COMPARATIVE STUDY

Background: Up to 5–10% of pregnancies may be affected by foetal growth restriction (FGR). Increased prenatal mortality and morbidity are linked to it. Doppler studies help to prognosticate outcomes, identify at-risk foetuses, and time interventions. Here, it is investigated whether Doppler investigations can forecast neonatal outcomes. The aim is to purpose of the current study is to evaluate Doppler tests' capacity to forecast neonatal outcomes in FGR foetuses. Materials and Methods: A prospective research was conducted on 72 women who were carrying singletons at gestational ages greater than 28 weeks and were found to have FGR. The patients underwent Doppler evaluation. A comparison was made between abnormal Doppler indices and neonatal outcomes such perinatal mortality, NICU admission, ventilator or CPAP support, sepsis, and phototherapy. Result: The ability of the CP ratio, PI of the umbilical artery, and PI of the MCA to forecast neonatal NICU admission was statistically analysed. The sensitivity and specificity of the CP ratio were 18.4% and 76.2%, respectively, with a positive predictive value of 72.6% and a negative predictive value of 19.2%. The value of "p" was 0.42. The umbilical artery's pulsatility index demonstrated sensitivity of 26.2%, specificity of 76.4%, PPV of 78.4%, and NPV of 21.4%. p = 0.52 was the value. The sensitivity and specificity of the MCA pulsatility index were 59.4% and 64.6%, respectively, with a PPV of 86.2% and NPV of 26.4%. The value of "p" was 0.24. According to statistical analysis that used the Fisher Exact test to determine the effect of gestational age on the length of NICU stay, neonates who were born at term had shorter NICU stays, which translated to lower morbidity. The 'p' value for this test was 0.04. Conclusion: In FGR foetuses, antenatal Doppler measurement of UA and MCA can forecast neonatal prognosis. The sensitivity, specificity, positive predictive value, and negative predictive value of this study are comparable to other studies even though the 'p' value was not significant. The result for the newborn is greatly influenced by gestational age at birth.
The Tides of Planet Earth

A liquid-gas separator unit with superior performance characteristics is disclosed. The unit is characterized by a high liquid flow rate capacity at high as well as low accompanying gas flow rates, and efficient liquid-gas separation capability. The unit has a unique discharge plug element and a unique intake plug element that cooperate with a unique impeller means. Inlet/recirculation openings in the unit casing act to increase the liquid flow rate.
Correlation of Extrinsic Job Satisfaction Hygiene Factors and Intrinsic Job Satisfaction Motivation on Turnover Intention

: The relationship between extrinsic job satisfaction and turnover intentions is significant in research concerning employee behavior and organizational dynamics. Outside satisfaction factors, commonly labeled as hygiene factors, significantly negatively impact employees' propensity to consider leaving their positions. This study examines (1) the correlation of extrinsic job satisfaction on turnover intention and (2) the negative effect of intrinsic job satisfaction on turnover intention. To test the hypothesis, this study used a quantitative correlational approach to determine the relationship between two or more variables. This research used a questionnaire of 120 respondents at the University of Muhammadiyah Magelang. Based on the data processing results (table 6), the first hypothesis testing shows that extrinsic job satisfaction negatively and significantly affects turnover intention (β = -0.267; t = -4.951; p = .000 <.005). The second hypothesis testing results show that intrinsic job satisfaction has a negative and significant effect on turnover intention (β = -.098; t = -2,677; p = .009 <.005).
PSYCHIATRIC MORBIDITY IN PULMONARY TUBERCULOSIS

Background: As the overall rate of TB stays high in some groups, more and more people are learning about psychiatric comorbidity, especially depression, and its role in how the disease progresses. The paper tries to look at how psychiatric comorbidity affects the natural history of tuberculosis as a whole. To find out what causes tuberculosis patients to stop taking their medications, with a focus on psychopathology as a major barrier to treatment adherence, Materials and Methods: we did a systematic review of the literature on epidemiological data and past medical reviews from a historical point of view, and then we thought about the relationship between psychiatric disorders and tuberculosis from a theoretical point of view. Result: Studies that showed high rates of psychiatric comorbidity, especially depression, as well as specific psychological reactions and disease perceptions, as well as reviews that said psychiatric complications were side effects of anti-TB drugs. Conclusion: Data about the reasons why TB patients don't take their medications as prescribed showed that better management of comorbid conditions, especially depression, could improve adherence rates and help control tuberculosis, but more research is needed to figure out the best way to deal with these problems among these patients.
EPIDEMIOLOGICAL STUDY ON PATTERN OF DYSLIPIDAEMIA AMONG TYPE II DIABETIC PATIENTS IN A TERTIARY CARE HOSPITAL IN CHENNAI - A CROSS-SECTIONAL STUDY

Background: Diabetes mellitus is a significant risk factor for cardiovascular disease and atherosclerosis as it is a common secondary cause of hyperlipidaemia when glycaemic control is poor. The prevalence of dyslipidaemia in type 2 diabetes is double concerning the general population. Therefore, early detection and treatment of dyslipidaemia can avoid the risk of cardiovascular disorder in diabetic patients. The present study aimed to find out the pattern of dyslipidaemia in type 2 diabetic patients in tertiary care hospitals in Chennai. Materials and Methods: This cross-sectional study was conducted in a tertiary care hospital in Chennai; among 130 patients with Type 2 Diabetes Mellitus, patients who met the inclusion criteria were enrolled based on simple random sampling. All known cases of type II diabetes mellitus were evaluated for their lipid profile. Descriptive statistics were used to analyze qualitative and discrete variables. The Chi-square test was used to assess a statistically significant association between the variables. Result: According to NCEP-ATP III guidelines, dyslipidaemia was observed in 105 (81%) study participants. Hypercholesterolemia was seen in 52(40%) study Participants. Increased LDL and triglycerides were observed in 60 (46.15%) 46(35.38%) study subjects. Lower HDL cholesterol values were observed in 30 (23.10%) study subjects. Conclusion: The majority of the study participants were dyslipidaemia. The most prevalent pattern among both males and females was high LDL and low HDL. The prevalence of dyslipidaemia is significantly high, which indicates immediate lifestyle intervention strategies to prevent and manage this important health problem and risk factor.
Coping with Risk in Agriculture

The popular first edition of this standard text on risk analysis and management in agriculture has been almost wholly revised. The second edition includes much new material. There is a revised chapter on incorporating decision makers' preferences into the analysis of risky choices that recognizes and gives consideration to some recently published challenges to the legitimacy of the expected utility hypothesis. While it is argued that the theory is still the best way to handle risk aversion, at least in prescriptive analyses, more attention is given to the practical problems of utility function elicitation. It is shown how estimates of (or ranges of) degree of risk aversion might best be obtained and consistently applied. The new edition has a much more thorough treatment of stochastic simulation, including some novel yet simple methods for dealing to stochastic dependency between uncertain quantities. The treatment of policy aspects of risk in agriculture has been revised and extended to account for such important current issues as new approaches to crop insurance, the management of serious animal and crop diseases and food safety issues. As with the first edition, the book contains a blend of theory with simple illustrative examples to enable readers to see how the principles being discussed can be made operational using modern software.
Assessment of Risk Factors Associated with COVID-19 Illness Outcomes in a Tertiary Hospital in Saudi Arabia

Introduction The emergence of the coronavirus disease 2019 (COVID-19) pandemic has significantly impacted the globe. Understanding the association between the population’s demographical, clinical risk factors, and outcome of COVID-19 is essential for healthcare providers to develop guidelines and future care plans. This study reports all diagnosed COVID-19 and admitted to Johns Hopkins Aramco Healthcare (JHAH) for hospitalization from March to July 2020. Methods This is a retrospective study that presents the demographic, epidemiological, clinical, laboratory, and imaging characteristics of our patients and determines risk factors contributing to their COVID-19 outcome. Results The study included 656 patients (53% were male, 60% were older than 50 years of age, 87% were Saudi nationals, 5% pregnant, and 92% non-smokers patients). The source of infection was mostly unknown to the patient or healthcare provider (58%), followed by contact transmission (36%) and travel (5%). In addition, we found that the vast majority of hospitalized patients presented with symptoms (76%) with (90.4%) mild to moderate symptoms and have had stable hospital course during their hospitalization (82.1%). Over fifty percent of the patients had abnormal x-ray upon admission, (4.7%) were intubated, (20.3%) were admitted to an intensive care unit (ICU) or a step-down unit (SDU), and finally (5.3%) were deceased. Conclusion The majority of the patients in this study had mild disease, and their outcome was associated with some chronic diseases, most significantly hypertension. However, the study did not demonstrate a statistically significant association between smoking and obesity and COVID-19 outcomes.
UvA-DARE (

: We discuss some implications of recent progress in understanding the black hole information paradox for complementarity in de Sitter space. Extending recent work by two of the authors, we describe a bulk procedure that allows information expelled through the cosmological horizon to be received by an antipodal observer. Generically, this information transfer takes a scrambling time t = H − 1 log( S dS ) . We emphasize that this procedure relies crucially on selection of the Bunch-Davies vacuum state, interpreted as the thermoﬁeld double state that maximally entangles two antipodal static patches. The procedure also requires the presence of an (entangled) energy reservoir, created by the collection of Hawking modes from the cosmological horizon. We show how this procedure avoids a cloning paradox and comment on its implications