Miracle-dz/UniFAR-FTUs huggingface dataset:
Pengaruh Intangible Asset, Political Connection, dan Tunneling Incentives Terhadap Transfer Pricing Aggressiveness (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

Transfer pricing as a classic issue in the world of taxation causes loss of potential tax that will be a state revenue. Multinational companies use transfer pricing aggressiveness as a result of the relationship with related parties for tax avoidance practice. The purpose of this study is to examine the effect of intangible assets, political connection, and tunneling incentives to transfer pricing aggressiveness. This study analyzed 13 samples of mining companies companies listed on the Indonesia Stock Exchange (IDX) from the period 2014 to 2018. This research was conducted with a quantitative approach with panel data analyzed using multiple regression analysis. The results of this study find that intangible assets is positively associated with transfer pricing aggressiveness, while political connection and tunneling incentives are not related to transfer pricing aggressiveness
Low-frequency vortex oscillation around slender bodies at high angles-of-attack

Low-frequency unsteadiness of vortices over an ogive-cylinder body was studied using numerical simulation and Dynamic Mode Decomposition (DMD). The results revealed that the vortices over the fore-body of the slender body can exhibit vortex oscillation with a non-dimensional frequency of 0.054 at 70° angle-of-attack, but the flow pattern over the aft-body downstream is Karman vortex shedding. The vortex oscillation induces larger sectional side-forces on the body than vortex shedding. The DMD analysis for the sectional flow fields at various sections shows that the most energetic mode corresponds to the vortex oscillation at the fore-body and the vortex shedding at the aft-body except the mode for a mean flow, and the associated frequencies are identical to the ones of the sectional side-forces obtained by Fourier transformation.
Age and Growth of Nile Tilapia, Oreochromis niloticus (Linnaeus, 1758), From Koka Reservoir, Ethiopia

The age and growth rate of the fish species must be known since they are essential input variables that compose stock assessment models to assess the stock status and estimate the exploitable potential of the stock. The age and growth of Nile tilapia, Oreochromis niloticus (Linnaeus, 1758), in Koka Reservoir, Ethiopia, were studied based on 981 sagittal otoliths collected monthly from December 2017 to November 2018. Otoliths were grounded and examined under a stereoscopic microscope at 10–40× magnification for macrozones analysis using a reflected light source. The age of the fish was determined based on the number of translucent zones counted in the otoliths of O. niloticus by considering the time of translucent zone formation and median hatch date. Seasonal records on the macrozones at the edge of otoliths and relative marginal increments suggested that two translucent macrozones associated with biannuli were formed each year, one from January to February, and another one from June to July. The observed ages of O. niloticus from Koka Reservoir ranged from 1 to 6.5 years, and the most dominant classes were 2 and 3 years. Growth was determined using the von Bertalanffy growth function. The von Bertalanffy growth parameters (sexes combined) were; asymptotic length (total length), L∞ = 35.6 cm, growth rate constant, K = 0.37 year-1, theoretical age at zero-length, t0 = -0.42 years and the growth performance length, φ’ = 2.67. It could be concluded that the growth of O. niloticus in Koka Reservoir is within the range mentioned in Ethiopian lakes.
Experiment on Voice Identification

A two‐year experiment on voice identification through visual inspection of spectrograms was performed with the twofold goal of checking Kersta's claims in this matter [Nature 196, 1253–1257 (1962)] and testing models including variables related to forensic tasks. The 250 speakers used in this experiment were randomly selected from a homogeneous population of 25 000 males speaking general American English, all students at Michigan State University. A total of 34 996 experimental trials of identification were performed by 29 trained examiners. Each trial involved up to 40 known voices, in various conditions: with closed and open trials, contemporary and noncontemporary spectrograms, nine or six clue words spoken in isolation, in a fixed context and in a random context, etc. The examiners were forced to reach a positive decision (identification or elimination) in each instance, taking an average time of 15 minutes. Their decisions were based solely on inspection of spectrograms; listening to the identificati.
Effect of Exposure to Follicular Fluid in Endometrioma Patients on the Presence of Polar Body I, Distribution Pattern and Intensity of Mitochondria Oocyte Fluorescence

Introduction: Mitochondria are small organelles that are directly involved in many essential cellular functions. Mitochondria are very sensitive to the surrounding environmental conditions and are easily affected by various free radicals or ROS. Endometriosis is a disease associated with increased ROS. The effect of endometriosis on oocyte mitochondrial abnormalities or dysfunction has received limited attention. This study aims to determine the effect of exposure to follicular fluid in endometrioma patients on the presence of polar body I, distribution pattern, and intensity of mitochondrial fluorescence in mice oocytes. Methods: The study design was a randomized post-test only control group design using oocytes of immature Swiss mice exposed to follicular fluid from endometrioma patients. Follicular fluid was taken at the time of picking oocytes from infertility patients who participated in the FIV-ISIS program. Immature oocytes were matured in vitro (IVM) in culture media with follicular fluid added from endometrioma and non-endometriotic patients as a control. The presence of polar body I (oocyte maturation), fluorescence intensity (amount/metabolic activity) and mitochondrial distribution pattern were compared in the two groups. Data analysis with SPSS 16.0 program. Variable analysis was done by chi square test and independent t test. Results: Polar body I was significantly lower (30% vs 75%) in the treatment group compared to the control group (p=0,01). The pattern of diffuse distribution (30% vs 70%) was significantly lower in the treatment group compared to the control group (p=0,027). The mean fluorescence intensity (556,54 268.96 vs 818,07228.17) was significantly lower in the treatment group compared to the control group (p<0,001). Conclusion: The effect of exposure to follicular fluid in endometrioma patients significantly reduced the presence of polar body I, caused a change in distribution pattern and decreased the intensity of mitochondrial fluorescence in mice oocytes.
Comparison between the Local Polynomial Kernel Method and cubic spline to Estimating Time-Varying Coefficients Model

The research deals with the study of the varying coefficient model as well as the Time-Varying Coefficient Model because of their remarkable interest in recent years. Methods Two methods were used, local polynomial kernal method and the cubic spline method. The simulation method was used for comparison. Compared to three mathematical functions that represented the variable coefficients, different sample sizes, and different levels of the model's standard deviation, the cubic spline method was best.
Redundancy-Driven A Posteriori Matching Pursuit Quantization

This paper studies quantization error in the context of Matching Pursuit coded streams. The quantization noise is shown to depend on error on both coefficients and indexes. It is moreover influenced by the redundancy of the Matching Pursuit dictionary. A novel general formulation of the structural redundancy in overcomplete decompositions is shown to enhance the accuracy of classical redundancy factors. The redundancy factor drives the decay of Matching Pursuit coefficients energy and is therefore used to design an optimal a posteriori quantization scheme for multi-resolution Matching Pursuit coding. This exponentially upper-bounded quantization of Matching Pursuit coefficients clearly outperforms uniform quantization schemes in the practical case of image coding. The atom selection error is then studied for structured dictionaries and more particularly dictionaries built upon common Gabor functions. This analysis is used to quantify the error in the case of a simple scalar quantization of structured atom indexes. Finally, it is shown that a posteriori scalar indexes quantization should be preferably avoided, thus emphasizing the need for a careful dictionary design as a trade-off between compression efficiency and code size.
The cold gas properties of Markarian galaxies

A sample of 61 Markarian galaxies detected in the CO line was compiled. Using available HI, H 2 , optical and radio continuum data, the analysis of the gas kinematics and the star formation properties for this sample of galaxies was performed. The main conclusion can be summarized as follows: (1) The HI and CO line widths are well correlated. Interaction between galaxies has no influence on the CO line broadening. A rapidly rotating nuclear disk in the galaxy might lead to the CO line broadening with less influence on the HI line. (2) The atomic and molecular gas surface densities are well correlated with the blue, FIR and radio continuum surface brightness; however, the correlation for molecular component is stronger. (3) In general, the galaxies with UV-excess (Markarian galaxies) do not differ in their star formation properties from the non-UV galaxies.
Improving Generalizations From Experiments Using Propensity Score Subclassification

As a result of the use of random assignment to treatment, randomized experiments typically have high internal validity. However, units are very rarely randomly selected from a well-defined population of interest into an experiment; this results in low external validity. Under nonrandom sampling, this means that the estimate of the sample average treatment effect calculated in the experiment can be a biased estimate of the population average treatment effect. This article explores the use of the propensity score subclassification estimator as a means for improving generalizations from experiments. It first lays out the assumptions necessary for generalizations, then investigates the amount of bias reduction and average variance inflation that is likely when compared to a conventional estimator. It concludes with a discussion of issues that arise when the population of interest is not well represented by the experiment, and an example.
Modulation of ionization on laser frequency in ultra-short pulse intense laser–gas-target

Based on the dispersion relation of intense laser pulse propagating in gradually ionized plasma, this paper discusses the frequency modulation induced by ionization of an ultra-short intense laser pulse interacting with a gas target. The relationship between the frequency modulation and the ionization rate, the plasmas frequency variation, and the polarization of atoms (ions) is analysed. The numerical results indicate that, at high frequency, the polarization of atoms (ions) plays a more important role than plasma frequency variation in modulating the laser frequency, and the laser frequency variation is different at different positions of the laser pulse.
ORGANIQUES SUR LES PROPRIETES PHYSICOCHIMIQUES DU SOL

-------------------------------------------------------------------------------------------------------Abstract: The application of organic amendments improves soil fertility and quality. Several types of amendments are commonly used namely manure, composts and crop waste. The objective of this work is to develop coffee grounds as an organic amendment and to study its ability to improve the physicochemical properties of the soil. Four different types of amendments namely manure, compost, olive mill waste water and spent coffee grounds were added to the soil in the field conditions. The follow-up was carried out for 52 days with 13 periodic samples. The application of these amendments caused modifications from the start and then the soil returned to its equilibrium state around the 14th day. By determining the amount of carbon at the end of the 52nd day, the results indicate that the second dose of coffee grounds 2 has the highest carbon content. It is therefore considered to be an efficient amendment for the soil.
Deterministic first-order and second-order polarization mode dispersion compensator using binary polarization switches

A deterministic first-order and second-order polarization-mode-dispersion (PMD) emulator or compensator using binary polarization switches is demonstrated. The rotation angles of polarization switches are ±22.5° and are used in pairs between birefringent elements to provide 0, 45 and 90-degree polarization coupling to generate either first-order (0 and 90-degree) or second-order (45-degree) PMD. We also verify the repeatability of such module for practical applications.
Effects of one‐dimensional stress on piezoelectric ceramics

Highly accurate data obtained from measurements on three different formulations of lead zirconate titanate piezoelectric ceramic material show the dependence of g33, d33, and KT33 on one‐dimensional stress (applied parallel to the direction of polarization) to high values of stress (0–400 MPa). The constants for one type of ceramic vary with stress less than those of the other two types for high values of stress. A peak in the curve of tanδ as a function of T3 for two types of materials is a function of the material, and it is believed that the peaks are due to a phase transition from the ferroelectric tetragonal to the ferroelectric rhombohedral state. The experimental feasibility and practicability of using a reciprocity coupler to measure g33 and KT33 accurately as a function of one‐dimensional stress to high values of stress has been established.
The origin of low-velocity absorption components in the Mg II resonance lines of hybrid-chromosphere stars

It is argued that the low-velocity absorption features seen in the Mg II resonance lines of seven confirmed and three probable hybrid-chromosphere stars are interstellar rather than circumstellar in origin. From a comparison of radial velocities based on all available spectra in the International Ultraviolet Explorer (IUE) archives with estimates of the interstellar velocity along each line of sight, a good correlation between the observed position of the low-velocity component and the predicted interstellar feature is found. It is also shown that previous arguments in favor of the circumstellar origin of the low-velocity absorption features are either incorrect or implausible. The conclusion of the present study may modify previously proposed models of hybrid star winds which have assumed a priori that both Mg II absorption components are circumstellar.
Anchoring transitions of liquid crystals on SiO x

Anchoring transitions were observed of nematic liquid crystal (LC) mixtures on obliquely evaporated SiO x by varying the relative abundance of two components in the mixture. Of these two components, one has a longitudinal cyano group and another has lateral cyano groups. It was also found that both temperature and SiO x thickness variations are able to shift the anchoring transitions. The anchoring on SiO x has two origins: long‐range van der Waals potential and short‐range surface interactions. Since the two origins have opposite preference in LC director orientation the observed transition is caused by the change of their relative strength. Thermal absorption–desorption of molecules on SiO x surface is important in determining the strength of short‐range interactions, whereas the layer thickness and optical properties of SiO x are dependent on the van der Waals potential. Based on previous work by de Gennes we propose a model to describe the observed phenomenon.
The interacting system NGC 7753-7752 (ARP 86). II: N-body modeling

The interacting disk galaxy pair NGC 7753-7752 (Arp 86) is studied in terms of three-dimensional N-body simulations and compared with CCD observations (Laurikainen, Salo, Aparicio 1993). The numerical code is based on the use of overlapping, comoving spherical polar potential grids combined with Cartesian integration, and both members are described with self-gravitating star+gas disks embedded in analytical spherical halos. Obtained models match the morphology and velocity field of the main tidal features as well as give correct projected separation and radial velocity difference between the components. The models suggest that the components of Arp 86 are moving in a low-inclination (i≃20°, low-eccentricity (e≃0.15) relative orbit, most probably resulting from dynamical friction
Ship disaster threatened environmental security and dwindled down the spirit of maritime Sri Lanka

The MV Xpress-Pearl ship disaster was a maritime environmental security threat that occurred on the Southwest coast of Sri Lanka during this decade. The wreck consists of tonnes of nitric acid, several other chemicals, and oils such as tonnes of bunker fuel oil, gas oil, and tanks full of lubricating oil. Also, several containers occupied with plastic nurdles that escaped have affected the west and southern coastal belt of Sri Lanka. Carcasses of dead endangered turtles, dolphins and various other rare marine organisms washed ashore, such as beaches of Uswetakeiyawa, Panadura, Unawatuna, Wellawatte, Moratuwa, and Induruwa. Besides, experts believe that it may take a long term to completely recover from the impacts including safe plastic nurdle-free seafood. Green peace USA has purported a list of conditions to be updated, such as the implementation of the plastic pallet free water act and placing plastics into the hazardous material category. The study used the qualitative content analysis technique to reconcile plastic pollution caused by the disaster as an environmental problem. Since plastic pollution is also a repercussion of two known keystone environmental problems, such as urbanization and human population increase. Bangladesh J. Sci. Ind. Res. 57(4), 199-206, 2022
The hybrid GNPs/silane functionalised BN as a novel thermal interface material: Shear strength and rheological characterisation

– The emergence of nanotechnology has advanced the use of GNPs and BN fillers as new thermal interface materials. Different filler and functionalised methods have seen can improve its bonded properties. The results reveal that GNPs5/fBN_KH560 exhibits the highest shear strength (1.20± 0.10MPa) at the GNPs ratio of 0.75 with the failure mode changed to cohesive failure (CF), signifying a good adhesion/ bonded joint with substrates. Effective failure mechanism (deflection of crack growth, pulling out, and particle debonding mechanism) has contributed to this occurrence. It also shows the greatest performance in rheological behaviour with the highest yield point and behaves as shear thinning.
Statistical Approach Involving Bayes' Theorem and the Estimation of the Prior Distribution

1. Historical background The origins of various methods of statistical inference which are now widely used can be traced back for about 200 years. However, differences of opinion about the validity of the methods proposed occasionally have arisen from the variety of possible viewpoints. Most statisticians like to set up a statistical model, the parent population, of the statistical phenomenon using concepts of probability theory. However, statistical inference is not to develop such a deductive logic as mathematics but to intend to perform an inductive inference. Then, the statistical model should be changed to the inductive form based on given statistical evidence in the performance of statistical inference. The Bayes'theorem published in 1763 originally aimed to explain this situation. It can be expressed in the form (1.1)
Evaluation of the effects of dental fluorosis (DF) on the oral health related life quality between 11–14 years school children in Peshawar, Khyber Pakhtoonkhwa

Background: Teenagers' classroom absences were correlated with oral health issues including dental problems. In contrast to severe traumas, gingivitis and periodontal disease have been shown to have a negative effect on Oral Health-related Quality of Life (OHRQoL) in teenagers. Objective: The research's objective was to evaluate how Dental fluorosis affected kids aged 11 to 14 in terms of their quality of life and condition-specific oral influence on daily performance. Methods: This cross-sectional study was conducted Between February 2021 and March 2022, to examine the effects of DF on OHRQoL among students aged 11 to 14 in Peshawar's fluoridated areas. 240 Peshawar-based school children between the ages of 11 and 14 took part in the research. Results: The mean CS OIDP score for high fluoridated areas was 38.84. Additionally, it demonstrates that students struggle most with socialising (7.87), which has the highest mean score, and eating (3.14), which has the lowest mean score. Conclusion: The findings of this research can serve as a warning to dental to conduct demographic research at the town and county level to identify risk variables and determine potential treatments and prevention methods.
The effect of Hamstring and Calf Tightness on Static, Dynamic Balance and Mobility - A Correlation Study

Background: There are certain factors which affect the balance and which are associated with the systems i.e. sensory, motor and CNS integration. Muscle tightness is one of the commonest motor system factor which affect the balance.Tightness of calf and hamstring may affect static, dynamic balance of body and mobility. Objective: The study is intended to find correlation between calf tightness and hamstring. Tightness with static, dynamic stability and balance in adult population. Method: 30 subjects between age group of 40-60 yr were selected. Tightness of calf and hamstring were measured. The calf tightness was measured by taking difference between active and passive dorsiflexion range. The hamstring tightness was measured by using AKET. Following outcome measures were taken to find the correlation with the tightness. Outcome measures: 1) Functional Reach Test for static stability (Forward & Backward Reach)(FRT) 2) Time Up and Go test for mobility(TUG) 3) Berg Balance Scale for balance (BBS) Study design: Experimental randomized clinical trial Sampling technique: Purposive random sampling from adult population Results: The data was analyzed by using Pearson correlation (2-tailed) technique. The hypothesis is accepted and thus it suggests that there is correlation between tightness, balance and mobility. Hamstrings and calf tightness shows highly positive correlation with TUG (r for hams and TUG = 9.45, r for calf and TUG =8.62) and highly negative correlation with FRT and BBS (r for hams and FRT, forward= -8.10, r for hams and FRT, backward = -7.75, r for hams and BBS = -7.06, r for calf and FRT, forward -9.62,r for calf and FRT, backward = -8.96, r for calf and BBS = -9.25). Conclusion: Hamstrings and calf tightness shows highly positive correlation with mobility and highly negative correlation with static dynamic balance. Therefore the present study suggests that the correlation exists between tightness, static, dynamic balance and mobility.
Political Participation and Representation of South Asian and Chinese Canadians: Evidence from the Greater Toronto Area

The Working Papers Series is produced jointly by the Ryerson Centre for Immigration and Settlement (RCIS) and the CERC in Migration and Integration at Ryerson University. Working Papers present scholarly research of all disciplines on issues related to immigration and settlement. The purpose is to stimulate discussion and collect feedback. The views expressed by the author(s) do not necessarily reflect those of the RCIS or the CERC