Miracle-dz/UniFAR-FTUs huggingface dataset:
Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate

Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid. Often companies do tax planning strategies so that the tax burden that must be borne by the company becomes smaller. Companies usually exploit loopholes from the use of accounting methods allowed by accounting and taxation rules. Transfer Pricing is one of the ways companies take to reduce the tax burden. This study aims to determine and obtain empirical evidence about the effect of tax, tunneling and exchange rates on transfer pricing decisions both partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is descriptive and verification analysis method. The population in this study were 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. Sampling using a purposive sampling method and obtained a sample of 20 companies. The results of this study indicate that partially significant positive effect on transfer pricing decisions, tunneling does not significantly influence the transfer pricing and exchange rate decisions do not significantly influence the transfer pricing decision, but simultaneously the results of this study indicate that taxes, tunneling and exchange rates affect significant to the transfer pricing decision.
Quantitative Assessment of the Impact of Human Activities on Terrestrial Net Primary Productivity in the Yangtze River Delta

The continuous growth of the economy and population have promoted increasing consumption of natural resources, and raised concerns regarding the upper limits of the terrestrial ecosystems with biomass accessible for humanity. Here, human appropriation of net primary production (HANPP) was employed to assess the influence of human activities on terrestrial net primary production (NPP), and a detailed method was introduced to simulate the magnitude and trends of HANPP in the Yangtze River Delta. The results showed that the total HANPP of the Yangtze River Delta increased from 102.3 Tg C yr−1 to 142.2 Tg C yr−1, during 2005–2015, with an average of 121.3 Tg C yr−1. NPP changes induced by harvest (HANPPharv) made the dominant contribution of 79.9% to the total HANPP, and the increase of HANPPharv in cropland was the main driver of total HANPP growth, which was significantly correlated with the improvement in agricultural production conditions, such as total agricultural machinery power and effective irrigation area. The proportion of HANPP ranged from 59.3% to 72.4% of potential NPP during 2005–2015 in the Yangtze River Delta, and distinguishable differences in the proportions were found among the four provinces in the Yangtze River Delta. Shanghai had the largest proportion of 84.3%, while Zhejiang had the lowest proportion of 32.0%.
Deep Neural Networks Point to Mid-level Complexity of Rodent Object Vision

In the last two decades rodents have been on the rise as a dominant model for visual neuroscience. This is particularly true for earlier levels of information processing, but high-profile papers have suggested that also higher levels of processing such as invariant object recognition occur in rodents. Here we provide a quantitative and comprehensive assessment of this claim by comparing a wide range of rodent behavioral and neural data with convolutional deep neural networks. These networks have been shown to capture the richness of information processing in primates through a succession of convolutional and fully connected layers. We find that rodent object vision can be captured using low to mid-level convolutional layers only, without any convincing evidence for the need of higher layers known to simulate complex object recognition in primates. Our approach also reveals surprising insights on assumptions made before, for example, that the best performing animals would be the ones using the most complex representations – which we show to likely be incorrect. Our findings suggest a road ahead for further studies aiming at quantifying and establishing the richness of representations underlying information processing in animal models at large.
Final Examination Test Instruments for History Subject in Yogyakarta, Indonesia: A Quality Analysis

This study aims to: 1) analyze the quality of the final examination test instrument for the Grade 10 History subject in the 2013 curriculum used in Yogyakarta; and 2) determine the number of items in the final examination for the Grade 10 History subject in the high school level that use the 2013 curriculum in Yogyakarta that can be recommended for the procurement of test item bank. This research is an explorative descriptive study that uses a quantitative descriptive approach to determine the quality of the test instrument of the History subject final examination based on the 2013 curriculum. Analysis of the data in this study was carried out through two theories with three stages, namely theoretical analysis, which is item analysis by a team of experts (expert judgment), and empirical analysis, which consists of two stages, i.e. classical test theory with the Iteman computer software, and item response theory using the of the BilogMG/Winsteps programs (for essay questions). The results of the qualitative analysis of the final examination test instrument found that 44 items (88%) were declared Good, and six items (12%) were declared Poor based on the aspects of material, construction, and language. The quantitative analysis found that 32 items (64%) were classified as Good, and 18 items (36%) were classified as Poor. The results of the overall analysis of the test instrument found that there were 32 items that can be recommended for the procurement of test item bank for the History subject.
Antarctic Sea Ice Proxies from Marine and Ice Core Archives Suitable for Reconstructing Sea Ice over the Past 2000 Years

Dramatic changes in sea ice have been observed in both poles in recent decades. However, the observational period for sea ice is short, and the climate models tasked with predicting future change in sea ice struggle to capture the current Antarctic trends. Paleoclimate archives, from marine sedimentary records and coastal Antarctic ice cores, provide a means of understanding sea ice variability and its drivers over decadal to centennial timescales. In this study, we collate published records of Antarctic sea ice over the past 2000 years (2 ka). We evaluate the current proxies and explore the potential of combining marine and ice core records to produce multi-archive reconstructions. Despite identifying 92 sea ice reconstructions, the spatial and temporal resolution is only sufficient to reconstruct circum-Antarctic sea ice during the 20th century, not the full 2 ka. Our synthesis reveals a 90 year trend of increasing sea ice in the Ross Sea and declining sea ice in the Bellingshausen, comparable with observed trends since 1979. Reconstructions in the Weddell Sea, the Western Pacific and the Indian Ocean reveal small negative trends in sea ice during the 20th century (1900–1990), in contrast to the observed sea ice expansion in these regions since 1979.
Surgical Management of Glioblastoma

Malignant gliomas are characterized by their propensity to invade surrounding brain parenchyma. The median survival of patients is less than 2 years with maximal surgical resection, chemotherapy, and radiotherapy. Although there have been controversial arguments about the role of surgical resection, there is increasing evidence that a safe and radical removal of malignant glioma is associated with a better survival outcome. Surgery is still essential to obtain brain tissue for pathological analysis, and reduce mass effect. Intraoperative magnetic resonance imaging, neuronavigation, ultrasonography, and fluorescence-guided surgery are the most used tools worldwide. 5-Aminolevulinic acid surgery, combined with Stupp protocol, produces a median survival of 15 months. The objectives of perioperative positioning are to enhance optimal exposure, prevent injury related to position, and maintain normal body alignment without excess flexion, extension, or rotation. Advances in surgical techniques have contributed to enhanced recovery after tumor resection, improved postoperative functional status, and decreased length of stay in the hospital. This chapter presents the current literature related to the surgical management of high-grade gliomas.
High‐Viscosity Copper Paste Patterning and Application to Thin‐Film Transistors Using Electrohydrodynamic Jet Printing

Direct patterning of copper (Cu) electrodes through a noncontact electrohydrodynamic (EHD) jet printing process is developed to overcome the drawback of printing mechanisms such as high viscosity in inkjet printing. Printed Cu lines with a width of about 40 μm are obtained from Cu paste with a viscosity of 4000 cPs using an additive. The effect of the operating parameters on jetting modes and printed patterns is investigated. The electrical property of the printed Cu layer shows a low resistivity of 8 × 10−4 Ωm after sintering under vacuum compared with air annealing. Solution‐processed zinc tin oxide (ZTO) thin‐film transistors (TFTs) with vacuum‐annealed Cu source and drain (S/D) electrodes are fabricated with comparable characteristics, such as an average effective mobility in the saturation region (μ) of 0.50 cm2 V−1 s−1, an on‐to‐off current ratio (Ion/Ioff) of 5.5 × 105, and a subthreshold slope (SS) of 3.35 V decade−1. These results demonstrate the potential of EHD jet‐printed Cu for application in electronic devices.
Application of the Radon transform for search of candidate pulses in radio astronomy

Abstract. We present an algorithm for the detection of candidate astronomical pulses. It is implemented in several steps. First, a spectrogram of a dispersed astronomical pulse is linearized in observing frequency followed by application of the Radon transform. The result of the transformation is displayed as a two-dimensional function. Next, the function is smoothed using a spatial low-pass filter. Finally, the maximum of the function above 90-deg angle is compared to the maximum of the standard deviation of the noise below 90-deg angle and a decision in favor of an astronomical pulse present or absent is made. Once pulse is detected, its dispersion measure (DM) is estimated by means of a basic equation relating the slope of the linearized dispersed pulse and the DM value. Performance of the algorithm is analyzed by applying it to a set of simulated fast radio bursts, experimental data of Masui pulse, and of seven rotating radio transients. The detection algorithm demonstrates results comparable to those by the conventional pulse detection algorithm.
Predictive Control Based DC Microgrid Stabilization With the Dual Active Bridge Converter

Dual-active-bridge (DAB) enabled dc microgrids stabilization is investigated in this article. DAB has two control objectives: load current regulation and the dc-bus voltage stabilization. In multiobjective control applications, the conventional proportional integrator (PI)-based controllers face challenges in the control loop coordination. The saturation of the loops largely deteriorate the control performance. Moreover, the system impedance has to be measured before designing the active damping control. In this article, a moving discretized control set—model predictive control (MDCS-MPC) is proposed for DAB. The proposed MDCS-MPC is inherently a good choice for multiobjective control. It provides several advantages, such as a good tradeoff between two control objectives and adaptive performance on system impedance. The evaluation and comparison of the proposed MDCS-MPC and PI are carried out. Experiments on a 270–270V, 20 kHz, 1 kW DAB converter are conducted to verify the theoretical claims.
Degree of agreement among sepsis diagnosis criteria in adult emergency room patients with infection

The study on the degree of agreement among three established sepsis diagnosis criteria become the necessity to investigate the best sepsis diagnosis criteria in Indonesia further. A cross-sectional study of adult Emergency Room patients hospitalized with a diagnosis of infection in CiptoMangunkusumo Hospital, Indonesia was conducted during March and April 2017. We recorded diagnosis, gender, age, comorbidities, infection source, and origin. Every subject was classified into sepsis and non-sepsis based on 1991, 2001 and sepsis-3 criteria. Raw % and Kappa agreement coefficients (κ) were calculated according to previously established formula to measure the degree of agreement among three diagnostic criteria. As many as 278 subjects were included in this study. The raw % agreement and κ between 1991 and 2001 criteria is 69.07% and 0.34 respectively. The raw % agreement and κ between 2001 and sepsis-3 criteria is 56.12% and 0.15 respectively. The raw % agreement and κ between 1991 and sepsis-3 criteria is 48.19% and -0.02. In conclusions, there is afair agreement between 1991 and 2001 criteria, poor agreement between 2001 and sepsis-3 criteria, and poor disagreement between 1991 and sepsis-3 criteria. This necessitates further Indonesian study of the best diagnosis criteria to diagnose an infected patient with sepsis.
A Flexible Thermal Sensor Based on PVDF Film for Robot Finger Skin

Abstract Multifunctional tactile signal detection systems for material recognition, artificial skin and unknown environment sensing have achieved good results in the study of touch and sliding. However, there are still many aspects need to be improved for thermal sensing such as changes in temperature and the thermal conductivity of the contact object. This article mainly discusses the fabrication, test and analysis of the thermal sensor. The polyvinylidene fluoride (PVDF) piezoelectric film is used as the carrier of the thermal sensor due to the excellent features, such as high thermal stability, good flexibility, and stable structure. The thermal sensor system based on PVDF film can detect the thermal conductivity of the contact object. Namely, the “cold” and “hot” of the contact object can be sensed and the thermal sensor system is capable of identifying the type of signal acquired and determining if there are changes in temperature of the contact object. The signals detected by sensors are tested and analyzed by the thermal sensor system and also the temperature range of the system is verified in the thermal signal detection test. It is shown in the experiments that the signal detection system can detect changes in temperature on the sensor surface sensitively. The excellent detection sensitivity and intellectualization trend of thermal sensors make PVDF films have more promising applications in prosthetics and intelligent robots.
How does environmental concern influence public acceptability of congestion charging? Evidence from Beijing

ABSTRACT As a market-based instrument of transportation demand management, congestion charge can not only effectively reduce traffic congestion, but also improve air quality. However, due to its low public acceptability, this policy only has a few urban practices. As one of the fast-growing metropolises in emerging economies that are facing both traffic congestion and industrial pollution problems, Beijing is now considering the feasibility of implementing congestion charging. Some researchers address that though people with strong environmental concerns are more prone to support congestion charges, the associations between environmental concerns and support for congestion charges are context-dependent. A survey was conducted in Beijing in 2016 to understand how the pollution context in cities of emerging economies affects these associations. We find that the acceptability in Beijing is 33%, and expected policy effects and environmental concerns are the most important impact factors. Due to the influence of the regional industrial pollution context, most residents in Beijing do not consider congestion charge to be an effective way to tackle air pollution. Under these circumstances, even if the public environmental concerns, in general, are high and congestion charges are “marketed” as environmental policies, there is no guarantee that policy support will rise.
Novel drug delivery system: a promising approach in management of schizophrenia – A review

Schizophrenia is a syndromic condition which is characterized by a set of signs and symptoms like delusions. It is severe non-curable illness of the brain. If not controlled and treated properly, it can lead to severe consequences. One can control these delusions by means of treatment, by using Conventional therapy or Novel therapy. There are various advantages of Novel system over Conventional system. This review focuses on understanding Novel system and its advantages over Conventional system.
How high-fat diet and high-intensity interval training affect lipid metabolism in the liver and visceral adipose tissue of rats

Lipogenic and lipolytic pathways are tightly regulated by nuclear receptors and binding proteins, such as farnesoid x receptor (FXR) and sterol regulatory element binding protein 1c (SREBP-1c). We designed this research to study the effects of high-intensity interval training (HIIT) and high-fat diet (HFD) on hepatic and adipose FXR and SREBP-1c gene expression beside the plasma levels of lipid profile and insulin. 24 male Wistar rats were randomly divided into normal (~12% fat) and HFD (~56% fat) groups with or without participating in the 8 weeks HIIT protocol. Results from two-way ANOVA and Pearson tests (P<0.05) showed that the HFD rats experienced a larger weight gain correlated with dyslipidemia and hyperinsulinemia, higher hepatic and adipose SREBP-1c expression and lower hepatic FXR expression compared with normal diet fed rats. Although HIIT rats showed higher hepatic FXR and lower hepatic and adipose SREBP-1c expression and lower weight gain compared with untrained rats, plasma lipid profile lev.
The complete chloroplast genome sequence of Campanula zangezura (Campanulaceae)

Abstract The complete chloroplast genome sequence of Campanula zangezura was determined by Illumina pair-end sequencing. The complete cp genome was 166,331 bp in length, containing a large single-copy (LSC) region of 100,034 bp and a small single-copy (SSC) region of 7781 bp, which were separated by a pair of 29,258 bp inverted repeats (IRs). A total of 113 unique genes were annotated, including 79 protein-coding genes, 30 tRNA genes, and 4 rRNA genes. Among these genes, 17 genes contained one or two introns. The ML tree based on 74 protein-coding genes showed that C. zangezura formed a sister to the Campanula punctata and Campanula takesimana clade.
Large deviations of the correlogram estimator of the random noise covariance function in the nonlinear regression model

Abstract In the paper an exponential bound for the probabilities of large deviations of the normalized residual correlogram as an estimator of a random stationary Gaussian noise covariance function in continuous time nonlinear functional regression model is obtained. The strongest known result on weak consistency of the residual correlogram is a corollary of this fact.
A Wirelessly Controlled Smart Bandage with 3D‐Printed Miniaturized Needle Arrays

Chronic wounds are one of the most devastating complications of diabetes and are the leading cause of nontraumatic limb amputation. Despite the progress in identifying factors and promising in vitro results for the treatment of chronic wounds, their clinical translation is limited. Given the range of disruptive processes necessary for wound healing, different pharmacological agents are needed at different stages of tissue regeneration. This requires the development of wearable devices that can deliver agents to critical layers of the wound bed in a minimally invasive fashion. Here, for the first time, a programmable platform is engineered that is capable of actively delivering a variety of drugs with independent temporal profiles through miniaturized needles into deeper layers of the wound bed. The delivery of vascular endothelial growth factor (VEGF) through the miniaturized needle arrays demonstrates that, in addition to the selection of suitable therapeutics, the delivery method and their spatial distribution within the wound bed is equally important. Administration of VEGF to chronic dermal wounds of diabetic mice using the programmable platform shows a significant increase in wound closure, re‐epithelialization, angiogenesis, and hair growth when compared to standard topical delivery of therapeutics.
WordleNet: A visualization approach for relationship exploration in document collection

: Document collections do not only contain rich semantic content but also a diverse range of relationships. We propose WordleNet, an approach to supporting effective relationship exploration in document collections. Existing approaches mainly focus on semantic similarity or a single category of relationships. By constructing a general deﬁnition of document relationships, our approach enables the ﬂexible and real-time generation of document relationships that may not otherwise occur to human researchers and may give rise to interesting patterns among documents. Multiple novel visual components are integrated in our approach, the effectiveness of which has been veriﬁed through a case study, a comparative study, and an eye-tracking experiment.
An interpretive phenomenological exploration of the barriers, facilitators and benefits to male mental health help-seeking.

Barriers, facilitators and benefits associated with male mental health help-seeking are poorly understood in the context of men’s gendered experiences. The present study utilised purposive sampling to recruit seven British adult males diagnosed with a mental health condition to explore their lived experiences of help-seeking. Interpretative phenomenological analysis of semi-structured interviews revealed three themes: ‘denial as preservation’, ‘reframing masculine identity’, and ‘normalisation and empowerment’. While denial was found to act as a barrier to help-seeking, reframing masculine identity to incorporate helpseeking as a valued masculine enactment was a facilitator. Normalisation of mental ill health was important in developing a sense of belonging and connectedness with others and the development of a sense of purpose through an exchange of being supportive and supported were perceived benefits of help-seeking. Understanding the construction and negotiation processes of distress and vulnerability connected to gender are crucial to understanding men’s help-seeking for mental health conditions.
Sovereign Credit Spread Spillovers in Asia

Sovereign credit default swap (CDS) spreads exhibit strong co-movements across Asian countries and regions, including both emerging and developed economies. After controlling for global impacts, we examine the regional lead-lag relationships among changes in ten Asian sovereign CDS spreads. We use the pairwise Granger causality test to find that lagged changes in Kazakhstan’s sovereign CDS spreads significantly predict changes in other Asian sovereign CDS spreads. By estimating the news-diffusion model, we find evidence that this predictive relationship may be explained by information diffusion. Furthermore, we find that lagged changes in Kazakhstan’s CDS spreads have significant out-of-sample predictive power for other Asian economies, providing practical implications for sustainable investments and risk management.