Miracle-dz/UniFAR-FTUs huggingface dataset:
THE EFFECT OF EARNING MANAGEMENT AND TAX AVOIDING ON COMPANY VALUE

This study aims to examine and analyze the effect of earnings management on firm value and tax avoidance on earnings management relationships with firm value on agricultural companies listed on the Indonesia Stock Exchange. This approach uses a quantitative approach, consisting of two independent variables namely earnings management, and tax avoidance, and the dependent variable is the value of the company. The object of this research is agricultural companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The sample used was 14 agricultural companies listed on the IDX. Testing the hypothesis in this study using multiple linear regression Based on the results showed that (1) earnings management affects the value of the company in agricultural companies on the IDX. (2) tax avoidance affects the value of the company in agricultural companies on the IDX. Keywords—Earning Management, Tax Avoiding, Company Value Introduction The company's management performance is reflected in the profits contained in the income statement. According to the Statement of Financial Accounting Concept (SFAC) No 1, earnings information is the main concern to assess the performance or accountability of management. The amount of company profits is the most important information contained in financial statements. Profit is a description of activities or business in advancing the company. Profits are often engineered targets by management to minimize or maximize profits, in other words, management practices Earning Management. According to Philips, et al (2003) there are two main incentives that encourage companies to conduct earnings management, namely avoiding earnings decline and avoiding losses. The first incentive aims to avoid a decline in profits. It is intended that the profits presented in the financial statements do not fluctuate because they will have an adverse impact, especially for investors. The second incentive is to avoid losses. This is done because companies that suffer losses have the potential to reduce share prices, will lose trust in investors, and encourage the government to conduct tax audits. In Indonesia, efforts to optimize tax revenue are not without constraints. Along with the improvement of the taxation system carried out by the government, there are differences in interests between the government and the company. Tax in the eyes of the State is a source of revenue to finance government administration, while taxes for companies as taxpayers are expenses that will reduce net income. Companies try to pay taxes as little as possible because paying taxes reduces the economic capacity of the company. This difference in interests causes taxpayers to tend to reduce tax payments legally or
A Meta-analysis of the Relationship between Mobile Phone Addiction and Loneliness of College Students in China

This paper explored the overall relationship between mobile phone addiction and loneliness among Chinese college students based on the Mobile Phone Addiction Tendency Scale and UCLA Loneliness Scale, so as to find out and the factors affecting it. The meta-analysis involves a total of 14602 students extracted from 26 studies based on literature search. The results show that the correlation coefficient and 95%CI of mobile phone addiction was 0.275(0.236-0.313), suggesting a moderate positive correlation. Regional culture, the ratio of male to female subjects had a moderating effect on the relationship between the two factors.
Dorsal Root Ganglion Pulsed Radiofrequency Treatment for Chronic Radicular Pain: A Narrative Mini Review

Chronic cervical and lumbar radicular pain represents a very widespread neuropathic pain in the population with serious repercussions on the individual and social health. To date, we do not have sufficient evidence available to allow us to make recommendations on the optimal therapy, despite the fact that various ways of treating root pain have been described over the years. Currently, conservative treatment of radicular pain relies on combined therapeutic, pharmacological and physiotherapeutic management. Interventional therapeutic procedures are reserved for those patients with root pain refractory to conservative therapies. Radio frequency (RF) can provide a good treatment option with Pulsed Radio frequency (PRF) modality. We evaluate clinical and radiologic effects of the therapeutic outcome of pulsed radiofrequency (PRF) treatment adjacent to the dorsal root ganglion (DRG) for patients with chronic intractable lumbar and cervical radicular pain in this narrative minireview, describing mechanism of action, biological effects and evidence for clinical effects and safety in recently published studies.
Analysis of Situation of Life Education for College Students based on Genetic Simulated Annealing Algorithm

Abstact Background: In recent years, incidents of suicide, murder, wounding, and other life injuries among college students have occurred from time to time. The occurrence of these incidents further reflects the disregard for life of college students and the life education of college students needs to be improved and strengthened. Therefore, it is necessary to study the life education of contemporary college students. This paper studies the popularization of life education among college students and the main factors leading to college students’ miscarriages and the students’ outlook on life, and identifies high-risk groups with weak life awareness in order to give reasonable and practical suggestions to improve the school’s life education. Method: Firstly, we study the status quo of life education of college students, including: college students' outlook on life, college students' cognition of life education, and the popularization of college life education. Secondly, we use the fuzzy C-means clustering method of genetic simulated annealing algorithm to identify the suicidal tendency of college students, classify and manage the education of students and improve the efficiency of life education in colleges. Finally, we summarize the problems reflected in the questionnaire and give countermeasures and suggestions. Results: The life education among college students is not universal, and most students lack of life education. The outlook on life of contemporary college students generally presents a positive, optimistic and cheerful attitude, with very few negative expressions. When facing pressure from life and study, college students are often in a painful and helpless state, and may make some irrational behaviors when unable to resolve them. Factors affecting college students’ tendency to commit suicide mainly include: mental illness, love failure, study pressure, family reasons, and social pressure. Conclusion: Colleges should use clustering algorithms to depict student portraits, hierarchically manage students' education based on classification results, allocate educational resources reasonably and manage students efficiently.
Organisations in Innovation Systems: Entrepreneurship, Intrapreneurship and Public Policy

Organisations are crucial elements in an innovation system. Yet, their role is so ubiquitous that it is difficult to grasp and to examine from the perspective of public policy. Besides, links between the literature at firm and system levels on the one hand, and public policy and governance studies on the other, are still scarce. The purpose of this paper is to define the conceptual background of innovation policy in relation to the role of organisations in general, and entrepreneurship and intrapreneurship in particular. In so doing, this paper aims at making three contributions. Firstly, it distinguishes between different types of organisations in the innovation system, a crucial topic in understanding innovation dynamics and blurring borders. Secondly, it identifies the organisation-related bottlenecks in the innovation system, and examines the policy instruments to solve them. Thirdly, it discusses the limits of public policy and suggests introducing a wider governance approach.
RESPONSE OF BORON NUTRITION ON GROWTH AND YIELD OF RICE GROWN UNDER TEMPERATE CONDITIONS OF KASHMIR VALLEY

A field experiment was conducted at Krishi Vigyan KendraBandipora, SKUAST-Kashmir to study Response of Boron nutrition on growth & yield of Rice grown under temperate conditions of Kashmir valley with four treatments of Boron @ 0 Kg/ha (farmers practice), T1: No Boron (control) recommended dose fertilizer of SKUAST-K, T2: 1 Kg borax/ha + recommended dose fertilizer of SKUAST-K, T3: 2 Kg borax/ha + recommended dose fertilizer of SKUAST-K. The significant results were obtained with Application of borax at 1 Kgs/ha resulted in Panicle sterility of 3.28% & the maximum Grain yield 68.25 Qtls/ha was recorded as compared to the Farmers Practice where Panicle sterility of 12.25% and grain yield of 61.05 Qtls/ha was recorded as farmers do not use boron fertilizers in their fields. Farmer was satisfied so far as Subsequent panicle initiation & grain yield obtained were redressed during the conduct of on farm trial. The farmers were suggested for applications of Soil application of Boron during seed bed preparation on the farmer’s field. As far as Economics is concerned, the farmers practice obtained the Net Return of (Profit) in Rs. 73000 Rs / ha as compared with Application of borax @ 1Kg Borax/ha + Recommended dose fertilizer of SKUAST-K obtained the Net Return of (Profit) I 87560 Rs/ha with B:C ratio of 2.08.
Uttar Basti Can Enhance The Outcome Of Intrauterine Insemination?

Background: Intra uterine insemination is a treatment modality of Assisted Reproductive technology for unexplained infertile couples before going to more invasive and expensive procedures. According to Ayurveda, the major pathogenesis of Vandhyatva (Infertility) is vata vitiation and it is already said that yoni never be vitiated without Vata dosha. Uttar basti (Intra uterine Instillation of medicine) is a unique local treatment procedure in gynecological disorders. Aims and Objectives: The aim of the study was to evaluate the role of Uttar basti (Intra uterine Instillation of medicine) on Intra Uterine insemination in unexplained infertility couples. Materials and Methods: After obtaining CTRI registration, total 20 cases of Unexplained infertility were registered and treated with Dhanwantar taila uttar basti followed with pre-ovulatory and post ovulatory Intra Uterine Insemination. Results: The result was assessed using the ‘Proportion t test’. After 3 cycle treatment, significant results were observed in terms of clinical pregnancy. Conclusion: Uttar basti (Intra uterine Instillation of medicine) was found effective to enhance Intra Uterine insemination success rate and also increasing size of follicle & endometrium thickness.
EVALUATE AND PROPOSE CLASSIFICATION TECHNIQUE FOR HEART DISEASE PREDICTION IN DATA MINING

-Data mining is a method in which the valuable data is mined from the rough data. The futuristic outcomes are forecasted using recent information in the prediction analysis. This research work deals with the prediction of the heart disease. There are several steps that are included in the heart disease prediction. The pre-processing, feature extraction and classification are some of these steps. The random forest and logistic regression based the hybrid scheme is introduced. The features are abstracted using RF(Random Forest). The implementation of LR (Logistic Regression) is done for classification. The analysis of performance of the recommended model for acquiring accuracy, precision and recall is completed in this research. The accuracy has obtained in predicting the heart disease from this model is evaluated 95%.
Effects of Prolonged Dietary Exposure to Cadmium on some Hematological and Immunological Parameters of Japanese Quail and Possible Protective Effects of Ascorbic Acid and Garlic

This study was carried out on 200, one-week old unsexed growing Japanese quail chicks to evaluate the toxic effects of cadmium on hematological and immunological parameters and their modulation with certain antioxidants in growing Japanese quail. The quail were divided into five equal groups with forty chicks in each group and each sub group was allotted into four replicates (10 each) in a completely randomized design. Group one fed basal diet only without supplementation (served as control), group 2, fed basal diet + 40 mg cadmium chloride/kg diet, groups 3, 4 and 5 fed basal diet + 40 mg cadmium chloride/kg diet and supplemented with either of 200 mg ascorbic acid / kg diet, 500 mg dried garlic powder /kg diet or 200 mg ascorbic acid / kg diet +500 mg dried garlic powder /kg diet, respectively. Blood samples were collected for biochemical analysis at the end of experiment. Cadmium caused significant (P ≤ 0.01) decreases in the red blood cells (RBC) counts and hemoglobin (HGB), Packed cell volume (PCV) and numerical decrease hemoglobin (HGB), respectively, as compared with those of the control. While, a no significant increase in white blood cells (WBCs) counts was detected. Combined treatment of cadmium exposed quail with ascorbic acid or/and dried garlic powder had significantly (P ≤ 0.01) improved RBCs and HGB, however, it not compares favorably with those obtained in the control group. Meanwhile, WBC and PCV were insignificantly affected by the feed additives used in the present study. On the other hand, serum IgG level was significantly decreased and numerical decrease in IgM in cadmium group. Combined treatment of cadmium exposed quail with ascorbic acid or/and dried garlic powder had improved immunity. These results mean that dietary supplementation with ascorbic acid or/and dried garlic powder might be useful in reversing the decrease IgG and IgM induced by cadmium and alleviated the adverse effect of cadmium on immunity.
Combined detection of nitrite and bioelectrical activity using microelectrode arrays and a phosphate buffered saline solution

This paper presents the manufacturing of a microelectrode array, on printed circuit boards (PCB) and on silicon substrate, composed of 60 to 64 gold microelectrodes (between 4 µm and 70 µm each in diameter). The sensor has a measurement total area of 0.5 cm in radius, one reference electrode (1 mm 2 in area) and 28.4 mm wide and 28.4 mm long. These microelectrodes were used for checking and logging of extracelullar local field potential of cell culture and nitrite measurement in a phosphate buffered saline solution (electrolytical aqueous medium). In addition, an apparatus to shield from electromagnetic interference for connecting the arrays was designed to allow the capture of electrochemical reactions or electronic signals by the microelectrodes, for example: nitrite or cardiac potential measurement, respectively. Finally, biocompatibility tests of the array structures were performed. The preliminary electrical and biocompatibility testing, along with the collected data, has shown promising results pointing to the development of an accurate sensor after the completion of this study. The sensor has potentially a broader range of applications with only a few adaptations and due its good accuracy it can be a very useful resource for many chemical and biological applications.
MACULAR OCT FINDINGS AFTER SUCCESSFUL RHEGMATOGENOUS RETINAL DETACHMENT REPAIR; A COMPARISON BETWEEN CASES WITH AND WITHOUT VISUAL IMPROVEMENT

Purpose: A comparative study using OCT to determine the possible causes associated with incomplete visual recovery after successful rhegmatogenous retinal detachment (RRD) repair in cases with and without visual improvement. Patients& methods: We studied 200 eyes of 200 patients with RRD that involved the fovea. The patients were examined and the findings recorded before and after surgery. The period from the onset of symptoms to presentation ranged from 3-60 days. OCT was performed at the 1st, 3rd, and 6th post-operative months. The patients were followed for a period from 6-18 months (mean 8.4 months). Results: On comparing the best corrected visual acuities (BCVAs) at 1st and 6th months, there was a mean gain of 3 Snellen lines (range; 1-6 lines) in 160 patients (80%) and no improvement in 40 patients (20%). The mean postoperative BCVA at 1,3 and 6 months of the improved patients was 6/60, 6/24,and 6/18 respectively (Log MAR equivalent of 1.00, 0.60 ,and 0.50 ). OCT of these 40 eyes without visual improvement showed subfoveal fluid in 10 eyes (25%), macular edema(ME) in 21 (52.5%) eyes, epiretinal membranes(ERM) in 15 eyes (37.5%), photoreceptor damage (distortion of the photoreceptors IS/OS junction in 31 eyes (77.5%), macular holes(MH) in 2 eyes (5%), and retinal pigment epithelium (RPE) degenerative changes in 11 eyes (27.5%). OCT of those with visual improvement also showed some abnormalities which contributed to incomplete visual recovery: ME in 21 eyes (13.2%), ERM in 9 (5.6%)eyes, subfoveal fluid in 40 eyes (25%), photoreceptor damage in 31 eyes (19.4%), and RPE degenerative changes in 12 eyes (7.5%). Conclusion: Incomplete and/or delayed visual recovery after successful retinal reattachment may occur even in cases with visual improvement due to many causes; photoreceptor damage, macular edema, epiretinal membranes, subfoveal fluid, macular holes, and RPE degenerative changes. OCT is a valuable and noninvasive tool for detecting, evaluating and follow-up of these cases.
Dual-Mode Filter with High Design Flexibility Using Short-Loaded Resonator

─ This work presents a series of independent bandpass filters (BPFs) based on dual-mode resonators (DMRs) with short stub-loaded. BPFs conform to the 802.11n protocol and include three passbands with center frequencies and bandwidths of 2.46 GHz, 3.55 GHz and 5.22 GHz, 130 MHz, 130 MHz and 470 MHz. Insertion loss and reflection loss are 1.5 dB, 1.6 dB and 1.3 dB, 18 dB, 20 dB, 30 dB. The filters are useful in the WLAN/WIMAX applications with compact size. According to the current distributions along the resonator, the feed-lines with high design flexibility arms were introduced in order to supply the needed external coupling for the dual-/tri passbands simultaneously, and achieve good impedance matching in each passband. Finally, by the version 15 of High Frequency Structure Simulator (HFSS), three BPFs with single, dual and triple passbands were designed on the Rogers 5880 substrate with the relative dielectric constant ɛr = 2.2, substrate loss tanδ = 0.002, and the thickness h = 0.508 mm. The BPFs are measured by Agilent 85058E Vector Network Analyzer (VNA). The measured results have good agreement with the simulated ones. Index Terms ─ Bandpass filter, dual-mode resonator, odd and even-mode theory, tri-band filter.
The Musical Components of Poetry in Nizami Ganjavi’s Khosrow and Shirin

Abstract The certain components of rhythmic and musical features in poetry are on the focus of this study. Nizami Ganjavi (died 608 AH/1387AD) is the author of the melodic romantic and lyrical poems in Khosrow and Shirin poem collection in Persian Literature. To create this distinctive and prominent work, he masterfully and carefully used all the elements and techniques of poetical music. Many of the poems in this collection owe their unique harmony and attraction to this quality. In the present study, an inductive approach is adopted to analyze each of the musical components of poetry and the related components including the side music (including rhyme, refrain, and repetition), exterior music (metrics and prosody), spiritual music (the taxis and contradiction literary devices), and interior music (alliteration and repetition of consonants and vowels) to study the quality of these components in Khosrow and Shirin poem collection. For each component in the poetical music category, the related definitions and descriptions are presented based on the ancient and classical books of traditional rhetoric in Persian literature and the general knowledge of phonology. In this research, I have transcribed the verses in using the international phonetic alphabet to make it easier for foreigners to read the verses for obtaining the specific findings of this study.
Observations on the Relationship between Resilience and Mindfulness

In the last three decades, mindfulness and resilience have received extensive scholarly attention. Research has burgeoned and they have both become “buzz words” in the social sciences and mental health fields. That said, they are often presented as unrelated qualities, skills, or states, and few studies and texts have examined their linkages and/or how they complement each other. Masten’s (2001, 2009) seminal papers and subsequent book (2014) that presented resilience as “ordinary magic” have had large impacts on resilience scholarship, bringing forth that resilience is much more of a common human occurrence and proclivity than previously considered. In this paper, we explore the potential for mindfulness to be a potentially overlooked and ubiquitous protective factor in the development and maintenance of resilience. To achieve this, we propose that mindfulness is fundamental to resilience by investigating linkages between mindfulness and resilience yet to be thoroughly explored in the literature, and discuss how mindfulness is logically connected to resilience. Likewise, we suggest that the complementary interplay between mindfulness and resilience is readily applicable and highly germane, as mindfulness may beget resilience and vice versa.
African horse sickness: A practice update

The aim was to a practice update include historical review, methods of diagnosis, prevention and control of infection by the African Horse Sickness virus. African horse sickness (AHS) is caused by a virus of the family Reoviridae of the genus Orbivirus. Usual hosts are equids: horses, mules, donkeys and zebra and the reservoir host are believed to be zebras and Culicoides spp. and unlikely to play a role in transmission. In the majority of cases, the subclinical cardiac form is suddenly followed by marked dyspnoea and other signs typical of the pulmonary form a Nervous form may occur, though it is rare. Diagnosis requires sampling and multidisciplinary auxiliary tools: clinical, serological, pathological (necropsy and sampling, histopathology, ultrastructural), molecular and viral isolation. Prevention measures include quarantine in the movement of equines including zebras, vector control, monitoring and vaccination in enzootic areas, confinement as a containment measure in case of outbreaks with vaccination programs. In conclusion greater control and monitoring of the international spread of equine diseases is an objective, considering the teamwork of horse industries and the equine health regulatory authority.
Impact of gender on information literacy skills of students of library and information science Department, University of Maiduguri

The skills to proficiently explore or navigate the world of information by male and female undergraduate students are very tremendously remarkable. Conversely, the determining factors of their art of navigating the world of information available to them are unclear. It is therefore, imperious to ascertain those essential determinants that influence the information literacy skills of the undergraduate students. The study used descriptive survey design, which aims at determining the influence of level of study on information literacy skills Possessed by undergraduate students in Library and Information Science Department, University of Maiduguri. One thousand students were sampled from the population for the study. One research question which was raised to guide the study was subsumed in a hypothesis. Questionnaire was used to collect the data which were analysed using mean and standard deviation while t-test statistic and ANOVA was used to test the hypothesis at 0.05 level of significance. The outcome of the findings revealed that gender does not influence the information literacy skills of undergraduate students in Library and Information Science Department, University of Maiduguri.