Miracle-dz/UniFAR-FTUs huggingface dataset:
Determinants of Tax Compliance Behavior in Ethiopia: Evidence from South Gondar Zone

This study is conducted with the main objective of analyzing the empirical relationship between tax compliance behaviour and its determinants in South Gonder Zone of the Amhara region. The study is conducted by using primary data collected from category “A” and “B” tax payers. The primary data is collected using structured questionnaire from 11 districts in the zone. The response obtained from 295 respondents (87.3% response rate) is used for the analysis. Both descriptive and econometrics approach is applied to analyze the data. In order to determine the empirical relationship between tax compliance behavior and its determinant, binary logit model is estimated. The study found that audit rate, attitude of tax payers, perception on equity of the tax system and benefit from the government as well as education are found to have statistically significant positive impact on the tax compliance behavior of category” A” and “B” tax payers in South Goder Zone. On the contrary, tax rate, audit probability, social norm, compliance cost and sex are identified as statistically significant negative determinants of tax compliance behavior in the study area. But, Penalty rate, Perception of government Spending, training to enhance tax knowledge and age of the respondent are found to have statistically insignificant effects on compliance behavior of category “A” and “B” tax payers in South Gondar zone. Finally, the study has forwarded suggestions to further strengthen audit rates, tax equity, tax education, and build the capacity of tax auditors. Moreover, the tax authority should work hard to reduce compliance costs and improve the attitudes of tax payers. Keywords: Determinant, Logit model, Tax Compliance DOI: 10.7176/RJFA/11-5-03 Publication date: March 31 st 2020
Does jasmonic acid control the maize shoot growth during the first phase of salt stress

Jasmonic acid (JA) is involved in plant adaptations to biotic and abiotic stresses and accumulates transiently in response to osmotic/salt stress. Effects of 100 mM NaCl (osmotic stress) on shoot growth and biosynthesis of JA in two maize genotypes (Zea mays L.), salt-sensitive Across 8023 and resistant hybrid SR 03 were investigated. Plants were grown in aerated nutrient solution under controlled conditions. The analysis of jasmonic acid in root and shoot tissues was carried out by means of gas chromatography-tandem mass spectrometry (GC-MS/MS). Salt stress-induced reduction in shoot growth was more pronounced in the salt-sensitive genotype (30%) than the salt-resistant one (17%). Endogenous concentration of JA was not affected in both roots and shoots of SR 03, but it was increased in the roots of Across 8023 during the first phase of salt stress. In the second experiment, 6 d old maize seedlings were grown with or without 30 µM JA in the root medium. Exogenous treatment of JA, significantly reduced the maize seedling growth in terms of shoot extension, root length and root and shoot fresh weights. The differences in JA biosynthesis in genotypes of contrasting salt resistance indicate that jasmonic acid may have a role in plant adaptation to osmotic stress and increased JA in roots of the salt-sensitive genotype may be responsible for shoot growth inhibition.
Painting Practical Support: A Study about the Usage of Painting Materials in Children’s Painting Works

Painting materials are one of the mediums that help painters to show the effects of paintings. The use of different painting materials can help the painter to display different painting styles and artistic conception. Six hundred sixty-seven children aged 7 to 13 participated in the study. This study is mainly about the impact of the use of different painting materials on children’s painting creation. The questionnaire survey was conducted based on primary school fine arts education to study the influence of painting materials on children’s painting ability. The content of the questionnaire survey was to investigate children’s usage of different painting materials in painting works and the grasp of painting materials knowledge. This research also provided some painting materials training methods for primary school fine arts teachers to guide children to use different painting materials for painting creation based on the study results.
Sharks of the World

Ever since the hit film Jaws, the terrifying image of the shark as a mindless killing machine has firmly imprinted itself on many of us. But with their large brains and extraordinarily keen sensory perception, sharks have a more sophisticated physiology than previously thought. Take a "dive" into shark-infested waters to watch and understand their behavior patterns. Very adaptive, they act in accordance with the demands of feeding and reproduction. The breeds range from the tiny (6 inches) Squaliolus laticaudus to the famed White Shark, who can measure 39 feet. Many live primarily on fish, though they will attack unfortunate humans who cross their path, as a number of stories recounted here prove. Incredible photographs offer a glimpse into the shark's wide jaws and toothy mouth, and of an incredible variety of species, including the handsome zebra shark, sand tiger, and nurse shark. An informative view of a much misunderstood creature.
Prevalence of Combined Lipid Abnormalities in Brazilian Adolescents and Its Association with Nutritional Status: Data from the Erica Study

Background: Cardiovascular diseases are the leading cause of death in Brazil and worldwide. The growing incidence of obesity in children and adolescents and its association with lipid abnormalities may worsen this scenario, mainly in developing countries where obesity has reached epidemic levels. Dyslipidemias have several patterns, and the combination of some lipid abnormalities may have higher atherogenic potential. Objectives: To evaluate the prevalence of single or multiple combined lipid abnormalities in adolescents and its association with nutritional status assessed by body mass index. Methods: Data were obtained from the Study of Cardiovascular Risks in Adolescents (ERICA), a school-based, national representative study with Brazilian adolescents between 12 and 17 years of age. Adolescents whose lipid profiles were available were included, and lipid abnormalities were defined as LDL-C ≥ 100 mg/dL, HDL-C < 45 mg/dL, and tryglicerides (TG) ≥ 100 mg/dL. We assessed the prevalence of single or combined lipid abnormalities and correlated this nutritional status with body mass index of low weight, normal, overweight, and obesity. Results: A total of 38,069 adolescents were included, with more than 24,000 of them presenting at least one lipid abnormality (64.7%), and 3.7% showing alterations in all of them. The most prevalent combination was high TG with low HDL-C levels. The higher the BMI, the more lipid abnormalities were found. Conclusions: In this large and representative sample of Brazilian adolescents, the majority had at least one lipid abnormality. Higher BMI was associated with a higher prevalence of combined lipid abnormalities. Highlights: – There is a high prevalence of Brazilian adolescents with dyslipidemias. – BMI was associated with a higher prevalence of combined lipid abnormalities. – BMI can be considered as an indicator of the diagnosis of dyslipidemia in adolescents.
Credit Market Frictions, Business Cycles, and Monetary Policy: The Research Contributions of Charles Carlstrom and Timothy Fuerst

Charles Carlstrom and Timothy Fuerst were prolific and prominent research economists who, until their untimely deaths a few years ago, were long-associated with the Federal Reserve Bank of Cleveland. Their myriad contributions include the incorporation of financial market imperfections into macroeconomic models and the study of optimal monetary policy. We provide an overview of their work and summarize a few key themes from a research conference held in their honor.
Brain Networks of Emotional Prosody Processing

The processing of emotional nonlinguistic information in speech is defined as emotional prosody. This auditory nonlinguistic information is essential in the decoding of social interactions and in our capacity to adapt and react adequately by taking into account contextual information. An integrated model is proposed at the functional and brain levels, encompassing 5 main systems that involve cortical and subcortical neural networks relevant for the processing of emotional prosody in its major dimensions, including perception and sound organization; related action tendencies; and associated values that integrate complex social contexts and ambiguous situations.
Association Between Acid-Suppressive Agents’ Use and Risk of Hepatocellular Carcinoma

Background: Acid-suppressive agents (ASAs), which are mostly used in patients with upper gastrointestinal diseases (UGIDs), may influence the risk of hepatocellular carcinoma (HCC). Methods: A population-based retrospective cohort study was conducted. Patients with UGID who used ASAs and those who did not receive ASAs were identified. Patients without UGIDs were randomly selected and matched (comparison group). All groups were followed up for 6 years. A Cox proportional hazard model was used to estimate the risk of HCC among the different groups. Results: Patients with UGID who used ASAs had a significantly elevated HCC risk (adjusted hazard ratio [HR] 1.53; 95% confidence interval [CI], 1.32-1.76] compared to those who did not use ASAs. Patients with UGID who used more than 540 defined daily doses of ASAs had a significantly higher risk of HCC (adjusted HR 2.04; 95% CI, 1.62-2.58). Moreover, the dose effect on HCC risk exhibited a significant increasing trend (P < .01). Furthermore, patients with UGID who did not use ASAs had a significantly elevated HCC risk (adjusted HR 1.94; 95% CI, 1.59-2.36) compared to the comparison group. Conclusion: The use of ASAs increased the risk of HCC in patients with UGIDs, and the effect of ASAs was dose dependent. In addition, UGIDs alone increased the risk of HCC.
TRADITIONAL USES OF WILD BERRIES IN THE BUKOVINA REGION (ROMANIA)

In recent years there has been given increased attention to the health-promoting dietary recommendations as regards the use of wild berries in human nutrition. This study analyzes the differences in the consumption of wild berries in the Bukovina area (in the northern part of Romania). Bilberries (Vaccinium myrtillus L.), sea-buckthorn (Hippophae rhamnoides L), rosehip (Rosa Canina L.) and hawthorn (Crataegus monogyna L.) are the plants harvested from spontaneous flora, with diverse uses, such as preparation of juices, tinctures and decoctions or tea beverages due to their medicinal and nutritional potential. Wild berries are also processed for production of beverages, jams, as functional food products, and, to some extent, they are consumed fresh as well. The consumers’ preferences were established by the analysis of questionnaires of 101 respondents interviewed concerning different botanicals used in a particular geographical and cultural context. The results show that the selections of wild berries containing many biochemical compounds are mostly used as teas or decoctions due to their nutritional role and health benefits. The preference for sea-buckthorn (Hippophae rhamnoides L) was strongly associated with its dietary benefits for the immune system. The consumption of wild berries is considered important by the Romanians living in Bukovina in fresh form, as beverages or in the dried form.
‘When I look in the bathroom mirror, I see all the women standing behind me’: An evaluation of a leadership development program for women in STEMM

Leadership development programs (LDPs) are one response to the under-representation of women in leadership positions. This article evaluates Homeward Bound, a 12-month LDP for women in Science, Technology, Engineering, Mathematics and Medicine (STEMM) fields that culminates in a three-week voyage to Antarctica. We evaluate the extent that the program supports key features of LDPs for women – including creating a safe, women-only environment, providing professional networking opportunities and using intersectional approaches. We argue that remote locations generate challenges that must be considered in LDP design and implementation. Findings are widely applicable and can inform LDPs in multiple contexts.
Fungi Severity And Relative Rot Susceptibility Of Sweetpotato Cultivars Grown In Ebonyi State

Postharvest deterioration is a major constraint to sweet potato production and understanding the interactions between pathogen and crop are necessary for the development of disease control practices. This study evaluated the severity of sweet potato postharvest fungi and relative rot susceptibility of two sweet potato cultivars (‘Oyorima’ and ‘Tupiaochi’) commonly grown in Ebonyi State. The healthy roots of the two sweet potato cultivars were subjected to artificial rot induction by seven fungiBotryodiplodia theobromae, Fusarium solani, Aspergillus flavus, Aspergillus niger, Penicillium expansum, Rhizopus oryzae and Aspergillus awamori isolated and confirmed responsible for postharvest spoilage of sweet potato in Ebonyi State in a previous study. The postharvest fungi exhibited moderate to very high severity on the roots. Both local varieties of sweet potato (‘Oyorima’ and ‘Tupiaochi’) tested showed moderate to very high susceptible to postharvest fungal rot, with susceptibility varying with the pathogen and sweet potato cultivar. The Cultivar and pathogen interaction for cultivar ‘Tupiaochi’ was significantly (P=0.05) higher than that of ‘Oyorima’. There is therefore the need to regulate the storage environment for sweet potato roots since cultivar susceptibility to infection is influenced by the prevailing environmental conditions. Moreover, the use of improved sweet potato varieties, good storage facilities and adequate control measures need to be encouraged in order to reduce storage rot of sweet potato roots in Ebonyi State. Key Word: Fungi, Severity, Postharvest Rot, Susceptibility, Sweet potato Cultivars, Ebonyi State. ————————————————————
The influence of autophagy on the fruiting-body development of the filamentous fungus Sordaria macrospora

Autophagy, a tightly controlled degradation process in which a eukaryotic cell digests its own proteins and organelles during starvation or stress, has been shown to be involved in various developmental processes. The molecular dissection of autophagy has been mostly performed in the unicellular budding yeast Saccharomyces cerevisiae. However, its involvement in developmental processes of multicellular filamentous ascomycetes is largely unknown. Fungal fruiting-body development is a complex cellular differentiation process from a two dimensional mycelium to a three dimensional perithecium that requires specific environmental conditions and is controlled by many developmentally regulated genes. In this study the fungal model organism S. macrospora serves as host to investigate the impact of autophagy on the fruiting-body development. Sordaria macrospora is a coprophytic filamentous acscomycete which propagates solely sexually being ideal for the addressed question of this thesis. A set of autophagy related genes was chosen to be investigated. Homologous to members of the ascomycete family, the autophagic genes Smvps34, Smvps15, Smatg8, Smatg4 and Smjlb1 were isolated. Deletion of these genes was the first step to elucidate their function in autophagy and thus fruiting-body development. Deletion of the phospholipid kinase Smvps34 and the protein kinase Smvps15 resulted in lethality of the transformants as verified by a germination assay. Deletion of genes encoding for a structural component of the autophagosome, Smatg8, and Smatg4, a cysteine protease processing SmATG8 also impaired fruiting-body development and vegetative growth. Localization of SmATG8 to the autophagosomes and SmATG4 to the cytoplasm is consistent to reports in other ascomycetes. Processing of SmATG8 by SmATG4 was confirmed also by fluorescence microscopy and immuno blotting. In an S. cerevisiae Ape1 maturation assay SmATG8 and SmATG4 were capable to rescue the respective yeast deletion strains and indicated a high conservation of these genes among Ascomycota. Abolition of fruiting-body development was caused by the deletion of the bZIP transcription factor Smjlb1 as well as impairment of vegetative growth. SmJLB1 is localized to the nucleus and expression regulation of at least Smatg8 and Smatg4 was affirmed by qRT-PCR experiments indicating the involvement of SmJLB1 in autophagy. The data of this work suggest that autophagy and fruiting-body development in the filamentous ascomycete S. macrospora are tightly connected.
CARACTERÍSTICAS IDENTIFICADORAS E DIFICULDADES NA APLICAÇÃO DE LISTAS PARA A ANOTAÇÃO DE ENTIDADES GEOGRÁFICAS MENCIONADAS

In order to annotate geographical named entities, gazetteers have to face ambiguitiesand contexts where the geographical value of a given expression is not clear. Inthis paper, an index of place names is used to examine the main problems encounteredin the production of an annotated corpus of Mendes Pinto’s Pilgrimage. /edi0culties found serve to classify the types of errors that occur when the placename is solved by simple string match and introduce criteria for the identi$cationof geographical entities, a task that should precede and has a direct impact on theresults obtained in an automatic annotation approach.
Gains from Integration? An Empirical Hint from the Eurozone

Has the eurozone (EZ) really gained from integration? This study applied two econometric frameworks, mGARCH and gMMPI, to test this hypothesis, using panel data that span 1996–2014, a total of 19 years, involving the EZ, EU, G8, G20 and some emerging economies. The empirical outcomes initially showed that the EZ economies experienced neither superior output growth nor a better capital market return than non-EZ economies or the pre-EZ period. They further suggested that each EZ country had a higher degree of risk bearing and, as a group, a greater risk linkage. Moreover, the results indicated that the EZ had a higher productivity gain if the risk premium was counted as part of productivity. Nonetheless, the EZ did not show a substantial productivity gain when the effect of the risk factor was controlled. The ratio of risk bearing to risk premium gain was shown to be 1 to 0.97. The general conclusion is that, other than the risk premium, there was no extra productivity gain for the EZ from taking the risk.
Caracterización del lenguaje en las variantes lingüísticas de la Afasia Progresiva Primaria

Primary Progressive Aphasia (PPA) includes a set of neurocognitive disorders with a major impairment in the linguistic function. It is characterized by the initial preservation of functioning in the other cognitive areas, while the autonomy of the individual deteriorates significantly (Mesulam, 2016). Recent advances in neuroimaging and finding of biomarkers have contributed to a better knowledge of these syndromes, although they have generated in turn the need to review the diagnostic criteria and the clinical configuration of their variants, with a result not without controversy. The objective of this work is to describe the language symptoms that characterize the different subtypes of PPA, describing the updated criteria for its diagnosis and the recent classifications of this group of pathologies. First, the ‘non-fluent or agrammatic PPA-variant’ is presented, characterized by abnormalities in a type of speech that is forced, slow and telegraphic, concomitant with speech apraxia or dysarthria. Secondly, the ‘PPA-semantic variant’ is described, characterized by a fluid speech, but empty of content, with the use of generic words and a relative anomie. Finally, we analyze the ‘PPA-logopenic variant’, characterized by the presence of frequent pauses in the discourse and circumlocutions caused by the mnesic difficulty to find the words, with a relative conservation of the grammar, in a profile of linguistic deterioration very similar to that of Alzheimer's Disease.
Factors affecting the capital structure: New evidence from GCC countries

This study aims to identify the firm-specific determinants of capital structure in the Gulf Cooperation Council (GCC) countries, namely Bahrain, Kuwait, Qatar, Oman, Saudi Arabia, and the United Arab Emirates. A number of regression models are employed on the data of 329 non-financial firms for the period between 2009 and 2017. The data has been analysed at both country level and regional level to look for the evidence on the major determinants of capital structure and the differences, if any. The findings indicate that size, tangibility, and growth opportunities have positive impact on leverage. On the other hand, profitability, age, financial constraints, liquidity, and government ownership affect the leverage negatively. There is a weak evidence for a positive relationship between leverage and operating risk. The results also imply that the institutional features of GCC countries have a minor effect on the leverage within a general model for the region. Although GCC countries have a unique institutional environment that distinguishes them substantially from other countries, the current study provides evidence that the capital structure decisions are influenced by the same factors as in other developing countries.
Abattage des porcs et qualités des carcasses et des viandes

L'amelioration de la competitivite des entreprises d'abattage de porcs ne repose plus essentiellement sur l'abaissement de leurs couts, mais plutot sur leur capacite a elever la qualite de leurs produits. La marge de progres disponible la plus importante reside dans la part des operations qui concerne les animaux vivants. Accroitre la maitrise des qualites de la viande implique necessairement de mieux comprendre la reaction des animaux aux facteurs d'agression rencontres lors de l'abattage, et ses effets sur ces qualites. Les connaissances disponibles dans ce domaine n'expliquent qu'une partie des mecanismes en cause, et il reste necessaire de les approfondir, en portant particulierement l'attention sur les interactions entre facteurs zootechniques et technologiques. D'une facon generale, il faut respecter un delai de 20 a 24 heures entre le dernier repas et l'abattage, prendre toutes les dispositions necessaires pour minimiser les facteurs d'agression, en particulier un amenagement des locaux tenant compte des particularites comportementales du porc, et veiller a l'application optimale de l'anesthesie, qu'elle soit electrique ou gazeuse. Parmi les operations succedant a l'abattage, la refrigeration est celle qui est susceptible de l'impact le plus marque sur la qualite.