bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Federal Inland Revenue Service (FIRS), Tax Compliance and the Fight Against Corruption in Nigeria
Authors: Jooji Innocent , Oyekan Margaret , Momoh Zekeri , Onuh Samuel 
Published: September 2023

Purpose: The study seeks to investigate has the FIRS done to improve tax compliance and understand the effects of FIRS reforms had on tax compliance and the fight against corruption in Nigeria's tax system.

Theoretical Framework: This study is situated within the context of Institutional Theory. The Federal Inland Revenue Service is a government institution saddled with the responsibility of collecting government internally generated revenue in Nigeria.

Design/Methodology/Approach: The design of the study is descriptive and historical research design. Data for this study were collected from secondary sources like textbooks, journal articles and internet sources while content analysis was used to analyse the data collected.

Findings: The findings of this study shows that FIRS has ratified a number of international agreements, including the Global Forum on Transparency and agreements to prevent double taxation. Additionally, it has established Base Erosion and Profit Shifting (BEPS), Exchange of Information, and started the tax amnesty. The FIRS has inter-agency relationships with governmental organisations including the EFCC and ICPC, among others. In addition, the FIRS's efforts have resulted in a surge in annual tax payments; in 2018, it collected N5,320 trillion, the most in its history since the FIRS was founded. Additionally, the FIRS noted a decline in the cost of revenue collection from 2.6% in 2016 to 2.49% in 2017 and 2.14% in 2018.

Conclusion: Federal Inland Revenue Service (FIRS) should expand its campaign to rural areas where there is little to no tax education in order to increase its enlightenment mechanisms on tax compliance. This can be done by having the FIRS educate traditional leaders on tax compliance, who will then inform the populace.
The Effectiveness of the Federal Character Principle in Enugu, Kogi State and the Federal Capital Territory (FCT) Public Service
Authors: Okwara Emmanuel Chukwuma , Jooji Innocent , Momoh Zekeri 
Published: September 2023

Purpose: The study seeks to understand the extent to which the Federal Character Principle ensured even representation of Federal Public Servants in Enugu State, Kogi State and the Federal Capital Territory. Also, to know if the federal character principle is faced with some challenges in Enugu State, Kogi State and the Federal Capital Territory and understand the advantages and prospects of the federal character principle to the Federal Public Service in Enugu State, Kogi State and the Federal Capital Territory.

Theoretical Framework: This study is situated within the Theory of Representative Bureaucracy propounded by Bola Dauda (2000). This theory was propounded to solve crisis in the Public Service Recruitment in order to ensure administrative and political harmony especially for the third world countries.

Design/Methodology/Approach: The design of the study is descriptive and survey research design. Primary method of data collection was employed. One hundred and fifty - five (164) questionnaires were administered to one hundred and fifty – five (155) respondents and questionnaires were responded to, and recovered. For the purpose of this study, Federal Character Commission in the Federal Capital Territory (FCT), Kogi and Enugu states were sampled.

Findings: The findings of this study shows that the extent to which the federal character principle has ensured even representation of every region of Nigeria in the federal civil service is low. It was revealed by the findings of this study that the problems of regional domination and fear of minorities of marginalization in the federal public service have not been largely tackled by the federal character principle in Nigeria. Also, the Federal Character Principle is characterized by some obvious problems which include sacrificing competence and merit on the altar of fair regional representation; the federal character principle being an opportunity for those in power to favour people from their regions and the emphasis the Federal Character Principle places on difference rather than integration.

Conclusion: The federal character principle is one those principles which Nigeria has adopted in her attempt to balance the national life of her diverse heritage. There seem to be nothing wrong with the federal character principle and its adoption into the Nigerian state but so much seem to be wrong in the application of this principle in Nigeria due to administrative lapses on the part of the Federal Character Commission and selfish interests on the part of those in power.
Assessing the Nexus of EFL Learners’ Academic Self-concept and Their Formal English Vocabulary Knowledge
Authors: Alek Alek - , Nguyen Tuyen Van , Dollah Syarifuddin 
Published: September 2023

Vocabulary is unquestionably the cornerstone of language learning. No matter the learners' first language, foreign language, age, or level of ability and skill. Yet, it is scarcely founded studies regarding formal English vocabulary knowledge. This investigation expected to explore the correlation between undergraduate EFL learners’ academic self-concept and their formal English vocabulary knowledge. The quantitative research method has been applied. The participants completed a written vocabulary test in English and filled in an academic self-concept questionnaire. The data were analyzed using simple correlation regression and qualitative analysis from data obtained from the interview. The results show that the undergraduate English as a Foreign Language learners’ academic self-concept has a positive correlation with the learners’ formal English vocabulary knowledge. Based on interview results confirm that illustrates the power of contextual language learning. Vocabulary learning was influenced by the amount of exposure, word self-regulation, general intellectual ability, motivation, and creativity factors that support the learners’ vocabulary knowledge achievement. The results suggested that teacher educators should pay more attention to the enhancement of the power of EFL learners’ academic self-concept to help the acceleration of teaching and learning English as a foreign language. For strengthening the academic self-concepts of EFL students as well as some essential considerations to be made before beginning the development of learners' English vocabulary knowledge are discussed. Last but not least, some pedagogical implications are proposed for EFL teacher educators.
Strategies of Implementing Multicultural Education: Insights from Bilingual Educators
Authors: Abduh Amirullah , Rosmaladewi Rosmaladewi , Andrew Martin 
Published: September 2023

The purpose of this paper was to explore principals’ perceptions of their strategies to maintain their cultural and religious identities within a multicultural society.This multiple case studies of three institutions employed semi-structured interviews and documents. The research question guides this study: What are strategies that have been utilized within the institutions, to further the aims of multicultural education? The data in this study was analyzed thematically via NVivo Qualitative data analysis. The finding of this study showed that the institutions were committed to providing a public education alongside a multicultural education – respect for other religions, ethnicities, and cultures. These institutions have a strong commitment to their spiritual purpose and maintenance of their respective religious and cultural identities. The findings of this study have implications for the understanding of similar programs and the ways to preserve cultural and religious identities within educational contexts. Most studies of multicultural education have been conducted in public institutions resulting in little information on how ethnic institutions promote cultural and religious identities within their institutions and communities. This research contributes to the body of literature that examines the promotion of cultural and religious identities in ethnic institutions.
İnme Hastalarında Lenfosit/Monosit Oranının Klinik ve Radyolojik Parametrelerle İlişkisi ve Kısa Süreli Sonuçlara Etkisi
Authors: AÇIKGÖZ Mustafa , ATASOY Hüseyin Tuğrul 
Published: September 2023

Amaç: İnme tanısı ve klinik sonuçları ile hematolojik tetkikler arasındaki ilişkiye olan ilgi son yıllarda
artmaktadır. İmmün yanıtın göstergelerinden olan Lenfosit/Monosit Oranı (LMO), Nötrofil/Lenfosit
Oranı (NLO), Ortalama Trombosit Hacmi (OTH) ve Eritrosit Dağılım Genişliğinin (EDG) inmede uzun
dönem klinik sonuçlara etkileri araştırılmıştır ancak hastane yatışı sırasındaki kısa süreli klinik sonuçlara
etkilerine dair çalışma sayısı azdır. Bu çalışmada, bu hematolojik parametrelerin [Lenfosit/Monosit Oranı
(LMO), Nötrofil/Lenfosit Oranı (NLO), Ortalama Trombosit Hacmi (OTH) ve Eritrosit Dağılım Genişliği
(EDG)] hastalarda tanı sırasında ve yatıştan bir hafta sonraki klinik ve radyolojik parametrelerle
ilişkilerinin retrospektif olarak değerlendirilmesi amaçlanmıştır.
Gereç ve Yöntemler: Hastanemize başvuran ve iskemik inme tanısı alan, 51-88 yaş arası, 78’i kadın
(%52,0), 72’si erkek (%48,0) 150 hasta ile benzer demografik özelliklerde 100 sağlıklı kontrol çalışmaya
dahil edildi. Hasta ve kontrol gruplarının ilk başvuruları sırasındaki LMO, NLO, OTH ve EDG değerleri
kaydedildi. Ayrıca hastaların ilk başvuru sırasındaki ve yatışından bir hafta sonraki modifiye Rankin
Skalası (mRS) ve Ulusal Sağlık İnme Skalası (USİS) puanları ile inme hacminin klinik bir belirteci olan
Bamford sınıflandırmasına göre ait olduğu gruplar kaydedildi ve analizler yapıldı.
Bulgular: Hastalarda LMO ortalama 2,4±0,7 iken kontrol grubunda 4,1±1,4 idi (p
IL8/CXCL8 Gen Polimorfizminin COVID-19 Şiddeti ile İlişkisi
Authors: ÇAKMAK GENÇ Güneş , YALÇIN Begüm Beril , HORUZ Emre , KARAKAŞ ÇELİK Sevim , DURSUN Ahmet 
Published: September 2023

Amaç: COVID-19, ilk olarak yüksek ateş ve nefes darlığı ile tanımlanan, damlacık ve temas yoluyla
bulaştığı bilinen, viral bir solunum yolu hastalığıdır. Hastalığın klinik seyri kişiden kişiye farklılık
göstermektedir. COVID-19’un klinik seyrindeki farklılıklar komorbidite ve yaş gibi etkenlere bağlı
olabilmekle birlikte, inflamatuar yanıttaki kişisel genetik farklılıklara da dayanabilir. Bu çalışmada
COVID-19 hastalığının klinik şiddeti ile IL8/CXCL8 rs4073 gen polimorfizmi arasındaki ilişkiyi araştırmayı
amaçladık.
Gereç ve Yöntemler: Klinik şiddetine göre hafif, orta ve şiddetli olmak üzere üç gruba ayrılmış olan
150 COVID-19 hastasında, IL8/CXCL8 rs4073 (-251A/T) gen polimorfizmi polimeraz zincir reaksiyonu
tabanlı restriksiyon parçası uzunluk polimorfizmi (PCR-RFLP) yöntemi ile belirlendi.
Bulgular: Sonuçlarımız IL8/CXCL8 rs4073 gen polimorfizmi ile hastalık şiddeti arasında genotip ve alel
sıklığı dağılımı açısından anlamlı bir fark olmadığını göstermiştir. Ancak klinik bulgular açısından değerlendirildiğinde
T allelinin, pnömoni bulgusu olan COVID-19 vakalarında daha sık görülmesi T allelinin
COVID-19’da pnömoni riskini 1,7 kat artırdığı belirlenmiştir.
Sonuç: Bu çalışmadan elde edilen sonuçlar IL8/CXCL8 rs4073 gen polimorfizminin erken tedavi ve
takip sayesinde hastalarda pnömoninin ilerlemesini engellemede kullanılabilecek bir belirteç adayı
olabileceğini göstermiştir. Bunun için daha fazla sayıda hasta içeren büyük popülasyonlarda yapılmış
yeni çalışmalara ihtiyaç vardır.
Frontal QRS-T Angle in Predicting Short-Term Mortality in Patients with SARS-CoV 2 Infection in Emergency Service: An Analytical Study
Authors: ALTUNOK İbrahim , ÖZDEMİR Serdar , ÖZKAN Abuzer , AKÇA Hatice Şeyma , İŞAT Gökhan , AKBAL KAHRAMAN Hande , GÜRLEVİK Ercan 
Published: September 2023

Aim: Current study sought to examine relationship of frontal QRS-T angle with mortality and its ability
to predict mortality.
Material and Methods: This retrospective study was made in an education hospital with SARS-CoV 2
infected patients admitted to emergency service between 01/01/2021 and 07/01/2021. Patients were
grouped as survivor and died according to 30-day all-cause mortality data. Groups were matched in
footings of comorbidities, demographics, laboratory parameters and ECG findings. Receiver operating
characteristic examination was used for evaluation of the ability of frontal QRS-T angle to predict shortterm
mortality.
Results: The frontal QRS-T angle was greater in died group compared to the survivors (53 (25.5-
115.5) vs 28 (13-52) p
Karakterisasi dan Identifikasi Senyawa Metabolit Sekunder dari Bakteri yang Bersimbion dengan Ascidia gemmata
Authors: Rumalolas Nuryanti , Mogea Rina Anita , Massora Maria 
Published: September 2023

Isolasi senyawa metabolit sekunder dari bakteri yang bersimbion dengan Ascidian telah banyak terbukti memiliki potensi yang sangat besar. Penelitian ini bertujuan untuk mengidentifikasi jenis senyawa metabolit sekunder pada Bacillus sp. yang bersimbion dengan A. gemmata. Penelitian dilakukan dengan metode eksperimen laboratorium dengan cara skrining fitokimia. Setelah pengujian, didapatkan hasil karakterisasi bakteri yang mengarah ke genus Bacillus dan senyawa metabolit sekunder yang terkandung adalah senyawa alkaloid.
Students’ Reflection on Pair-work Information Gap (PIG) Activity in an EFL Instructional Context
Authors: Awalyah Wa Ode Zulhidjah , Halim Abdul , Atikah Dewi 
Published: September 2023

This qualitative research aims to investigate the students' response to pairwork information gap (PIG) activity in an EFL classroom. Reflective accounts of eighteen senior high school students were analyzed. The findings of this study indicated that the students enjoyed the classroom activities under PIG technique. The students revealed their enthusiasm, happiness, and enjoyment in learning English. They also acknowledge that activities under PIG could foster them to study and follow the lesson more dynamically. This present study implies that the use of PIG activity in the classroom should involve a variety of activities to raise students’ participation in the learning process. Keywords: EFL classroom; pairwork information gap; reflective account; senior high school; students' response
Authority, Authenticity, and the Epistemic Legacies of Cold War Area Studies
Authors: Ghodsee Kristen , Mrozik Agnieszka 
Published: September 2023

Abstract
This article examines the history of knowledge production about the former Eastern Bloc in the American and Polish academic contexts. It explores how debates about authority and authenticity are embedded in the deeper histories of area studies and in long-standing conflicts dating from the earliest years of the field of Slavic and East European Studies. The discussion about authority and authenticity within feminist circles mirrors larger conflicts between proponents of the totalitarian thesis and the so-called revisionists. The conflicts between these two schools precipitated a continuing epistemic crisis that also infects the academic cultures of Eastern Europe and is exacerbated by the neoliberalization of academic knowledge production. The epistemic cultures perpetuating Cold War stereotypes may lead to self-censorship or dissuade young researchers from studying the gendered aspects of lived experience in the communist era.
Interlaminar endoscopic uniportal approach for implantation of a paddle lead larger than 10 mm for spinal cord stimulation: illustrative case
Authors: Lages Gustavo V , Barbosa Ramon G , Souto Hugo S , Santiago Natally M , Júnior José Oswaldo O , Serra Marcus V. F. B. V. F , Batista Leandro F , Silva Camille L , Toledo Maria Fernanda A. V 
Published: September 2023

BACKGROUND
The authors aim to describe a new technique for implantation of a spinal cord stimulation paddle lead sized over 10 mm through an endoscopic uniportal approach. A new endoscopic cannula was developed for the passage of a paddle lead width between 10 and 13 mm. The distal portion of the cannula was designed with a larger opening, providing better visibility of the anterior portion of the adjacent structures, thus allowing a panoramic view of the electrode passage. An electrode was implanted in an 11-mm paddle.

OBSERVATIONS
After searching PubMed, Cochrane, and Lilacs databases, the authors found no mention of the implantation of a paddle electrode with a width greater than 10 mm. The implantation of a paddle electrode less than 10 mm wide is possible via endoscopic access using 10-mm working channels. However, for electrodes with a width greater than 10 mm, access via endoscopy is impossible, since the working channel is only 10 mm.

LESSONS
The authors concluded that it is possible to pass electrodes safely and effectively with a paddle width between 10 and 13 mm using spinal endoscopy via uniportal interlaminar access. However, it is necessary to expand studies to elucidate this technique of endoscopic implantation of electrodes for neurostimulation.
Sellar atypical teratoid/rhabdoid tumor in adults: survival analysis of treatment strategies. Illustrative case
Authors: Zamudio-Coronado K. Walkiria , Zohdy Youssef M , Maldonado Justin , Pradilla Gustavo , Garzon-Muvdi Tomas 
Published: September 2023

BACKGROUND
Atypical teratoid/rhabdoid tumor (ATRT) is a rare, highly aggressive central nervous system tumor predominantly found in children. Limited information exists on ATRT in adults, posing challenges in diagnosis and treatment. This study presents the case of an adult patient with ATRT in the sellar region and explores the impact of different treatment regimens on patient survival.

OBSERVATIONS
A 60-year-old female with an ATRT underwent resection of the tumor, followed by adjuvant chemoradiotherapy. Molecular genetic analysis revealed compound heterozygous SMARCB1 point mutations. Survival analysis was performed on previously published adult ATRT cases, comparing treatment approaches. The cohort’s overall median survival was 6 months, with patients receiving combined chemoradiotherapy showing the longest median survival of 23.5 months. Statistical analysis demonstrated a significant difference in survival between patients treated with surgery alone and those receiving surgery followed by chemoradiotherapy (p < 0.001). However, no significant difference was observed between patients treated with surgery alone and those with postoperative radiotherapy (p = 0.105).

LESSONS
Early initiation of adjuvant chemoradiotherapy following surgery improves survival outcomes in adult patients with ATRT. Because of limited data on standardized treatment protocols for adults with ATRT, further research and larger-scale studies are needed to establish effective treatment guidelines for this population.
Single-level ossified ligamentum flavum causing a holocord syrinx: illustrative case
Authors: Punia Prashant , Chugh Ashish , Gotecha Sarang , Lachake Apurva 
Published: September 2023

BACKGROUND
Syringomyelia is a neurological disorder that is caused by abnormal cerebrospinal fluid flow or circulation. It is an incidental finding in most cases, predominantly presenting with sensory symptoms of insensitivity to pain and temperature. Spinal ossified ligamentum flavum (OLF) leading to syringomyelia is one of the rare causes. The authors report an unusual case of syringomyelia due to a thoracic OLF.

OBSERVATIONS
A 54-year-old female presented with backache, difficulty walking, spasticity in the bilateral lower limbs, tingling sensation in the bilateral lower limbs, and paraparesis for 5 years. Her radiological investigations were suggestive of an OLF causing a syrinx. She underwent laminectomy, and her syrinx resolved on subsequent follow-up.

LESSONS
A syrinx due to a single-level OLF is rare, and this uncommon cause should be kept in mind while formulating treatment plans.
Manga gástrica y reparación parietal laparoscópica
Authors: Giroff Nicolás , Bentancur Martín , Valsangiacomo Pablo , González Daniel 
Published: September 2023

IntroducciónEl manejo de la hernia ventral en los pacientes sometidos a cirugía bari átrica es controvertido, no existiendo consenso en l a literatura actual sobre el momento óptimo de la reparación de la hernia en relación con el procedimiento bari á trico , así como de la elección del m é todo de reparación herniaria. Cada paciente bariátrico con un defecto de la pared abdominal deberá ser abordado individualmente , teniendo en cuenta factores como la presencia de síntomas, tamaño del defecto parietal y la reductibilidad herniaria.
Descripción de contenidosEn el video se expone la realización de una manga gástrica laparoscópica en una paciente obesa mórbida con una recidiva de una hernioplastia umbilical. En el mismo acto se llevaa cabo la reparación parietal por vía laparoscópica, destacando el cierre del defecto con puntos de sutura extracorpórea, finalizando con la colocación intraabdominal de unamalla compuesta (polyester/colágeno) con un overflap de 5cm.
Newcomer Food Security and Safety
Authors: Koc Mustafa , Soo Kristen , Liu Willa Lichun 
Published: September 2023

<p>Food is not only an essential of human health but it also is a crucial component of culture. What we eat, how we eat, and when and with whom we eat is shaped by wide range of social and cultural arrangements. To maintain their sustenance, humans enter into complex relations with each other and with nature. Food enters into our lives as nutrient, an important part of our culture, a commodity, and an identity badge. Most human interactions involve producing, preparing, and consuming food. From birth to death, almost all human rituals involve food. Food is an important element that unites family members around the table. It denotes ethnic, regional, and national identity. It helps us to develop friendships and provide hospitality, and serves as a gift. It is an important part of holidays, celebrations, and special occasions. It carries an important role in many religious rituals and taboos. It can be used as a marker of status (Koc, Sumner, and Winson 2012). </p>
Food Security as a Neoliberal Discourse
Authors: Koc Mustafa 
Published: September 2023

<p>As an essential for human life, food has also been one of the key commodities in capitalist economies. Food has played a very important role during the primitive accumulation process in earlier phases of capitalism; it has been a key instrument of “development” in nation building phases of many emerging states; it has been fundamental in the transfer of rural surplus labour to the dominant domestic and international ruling classes; and it has been vital for the reproduction of labour. For all these reasons, food provisioning has been one of the key concerns of the state in capitalist societies. Increasing segments of the population became alienated from the means of production and lost skills to provide for their own subsistence they became dependent on availability and accessibility of food through market and non-market mechanisms. This made food provisioning a key function of the state. This function included maintenance of the proper conditions of the accumulation process, legitimation of modern market practices of access to food and se- curing political stability. </p>
Critical Perspectives in Food Studies, Third Edition
Authors: Koc Mustafa , Sumner Jennifer , Winson Anthony 
Published: September 2023

<p>The market-leading interdisciplinary exploration of food and its essential place in our society by Canadian and international scholars.</p>
<p><em>Critical Perspectives in Food Studies</em> is a compelling examination of the shifting interpretations, perspectives, challenges, governance issues, and future visions that shape the study of food and food issues in Canada and around the world. With new chapters on a diverse range of current food-related issues, this third edition continues to bring students original contributions by Canadian scholars that will inspire readers to consider the varied and complex means by which we bring food to the table. </p>