Identifying the determinants of tax following intention with emphasis on the theory of planned behavior

This research aims to identify the determinants of tax compliance intention, focusing on the theory of planned behavior. This research is practical in its objective and causal in its method. The data collection method was a questionnaire survey with confirmed validity and reliability. The statistical population of this research includes all managers and owners of small and medium enterprises in Iraq, and because the company is unlimited, a sample of 384 companies was studied. The research results show that attitude, perceived behavioral control, and patriotism towards tax compliance are significantly positively related to the intention to facilitate the payment of sales tax among small and medium enterprises

Proposing a model for the effect of performance-based budgeting on the qualities of higher education in Iraq

Nowadays, rivalry can be observed not just between businesses, but also between universities. Higher education institutions have been under increasing pressure from external factors including labor and education market rivalry to improve the quality of their programs by reevaluating their organizational structures and management practices. This study set out to determine how performance-based budgeting would affect the quality of Iraq's postsecondary institutions. The statistical subjects of this study are those involved in performance-based budgeting in Iraqi universities, including the deans of the faculty and deputy deans, the director of the accounting department, and the financial and accounting staff. Morgan's table suggests a minimum sample size of n=246. This is because 3519 individuals were sampled from the population of non-professional private higher education institutions in Iraq. A total of 198 completed surveys were submitted. The collected data from the questionnaire was analyzed using a structured equation model. The results indicated that performance-based budgeting benefited greatly from considering organizational commitment and rewards mechanisms. The results, however, showed that the competence of managers played no impact in the introduction of performance-based budgeting in Iraq's higher education sector. However, the results showed that performance-based budgeting had no effect on the quality of higher education in Iraq, and neither did the competency nor the organizational commitment of managers in these institutions, nor did reward schemes

Field Investigation of Flow Resistance Due to Vegetation Patch (Case Study: Shapur, Fahlian and Dalaki Rivers)

Flow resistance in rivers with vegetation patches is one of the challenging parameters in river engineering. This study aimed to investigate the effect of vegetation patches on flow resistance in Shapur, Fahlian, and Dalaki rivers. The data measured in this study include velocity measurement, surveying, and bed sampling. In this study, considering the simplifying assumptions, the equation for the flow resistance due to vegetation patches was derivated. Accordingly, the flow resistance due to vegetation patches was obtained by the difference in the flow resistance due to bed from the value of the total flow resistance for each section. The results show that the average percentage of vegetation patches’ contribution from the total flow resistance is 44%, which shows the significant effect of vegetation patches on flow resistance. In addition, an investigation of 71 measured velocity profiles showed the phenomenon of Dip in the velocity profiles near the vegetation patches, and by moving away from the vegetation patches, the effect of this phenomenon is reduced and the profiles become S-shaped

Comparison of the expressed experiences of survivors of childhood medulloblastoma with measures of health and quality of life, and with issues identified in consultations

When the study was planned, the Young Oncology Unit at The Christie housed both the adult and paediatric follow-up clinics for patients who have been diagnosed with a tumour of the central nervous system (CNS) in childhood and adolescence or young adult life. Over the past 10 years, the paediatric clinic had developed a true multi-disciplinary team function with input from paediatric oncology, clinical oncology, teenage and young adult oncology, neurosurgery, social work, physiotherapy and clinical psychology. In contrast, the adult clinic (for follow-up of patients diagnosed in childhood and also in late teenage or early adult life) had solely medical input. The clinic for the follow-up of adult survivors of childhood CNS tumours at The Christie had significantly less multidisciplinary team involvement than its paediatric counterpart, and it was postulated that adult patients’ needs might not be addressed as fully by the current provision. This study was designed to develop a process to capture information systematically about patients’ problems in the domains of medical, physical, psychological and social wellbeing in order to compare the extent to which these were recognised and supported in the context of the adult and paediatric clinics. Ultimately, this information was expected to inform planning for improvements in survivorship support in both clinics

A feasibility study of enhanced occupational therapy for children and young people with central nervous system tumours – outcomes for the families and for occupational therapy

A two-year feasibility study was conducted to explore harmonisation of occupation-focused practice between two UK children’s cancer centres. The Short Child Occupational Profile (SCOPE) identified occupational needs of children with brain tumours to inform goal-setting, treatment-planning and intervention. A professional decision-making log was developed to focus reflection and to enhance communication of clinical decisions. The impact of a range of personal and environmental factors on participation beyond performance components was considered, enabling the occupational therapists to incorporate the child’s strengths to overcome daily occupational challenges. Twenty-four children aged 3-14 years with central nervous system tumours received enhanced occupational therapy for six months which families perceived as being helpful in rehabilitating children to participate in life and equipping them with better coping strategies for the future. Individual occupational needs of children were highlighted using the SCOPE which helped to standardise practice. Using the SCOPE harmonised occupational therapists’ unique focus on occupation in their practice with patients with brain tumours. This both evidenced intervention outcomes and strengthened professional identity. The outcome was robust preparation for a multi-centre intervention study. Keywords Occupational therapy, children, brain tumour, harmonised practice, SCOP

Evolutionary Map of the Universe: Tracing Clusters to High Redshift

The Australian SKA Pathfinder (ASKAP) is a new radio-telescope being built in Western Australia. One of the key surveys for which it is being built is EMU (Evolutionary Map of the Universe), which will make a deep (~10 {\mu}Jy/bm rms) radio continuum survey covering the entire sky as far North as +30\circ. EMU may be compared to the NRAO VLA Sky Survey (NVSS), except that it will have about 45 times the sensitivity, and five times the resolution. EMU will also have much better sensitivity to diffuse emission than previous large surveys, and is expected to produce a large catalogue of relics, tailed galaxies, and haloes, and will increase the number of known clusters by a significant factor. Here we describe the EMU project and its impact on the astrophysics of clusters.Comment: Accepted by J. Astrophys. Ast

Methyl-donor depletion of head and neck cancer cells in vitro establishes a less aggressive tumour cell phenotype

PURPOSE: DNA methylation plays a fundamental role in the epigenetic control of carcinogenesis and is, in part, influenced by the availability of methyl donors obtained from the diet. In this study, we developed an in-vitro model to investigate whether methyl donor depletion affects the phenotype and gene expression in head and neck squamous cell carcinoma (HNSCC) cells. METHODS: HNSCC cell lines (UD-SCC2 and UPCI-SCC72) were cultured in medium deficient in methionine, folate, and choline or methyl donor complete medium. Cell doubling-time, proliferation, migration, and apoptosis were analysed. The effects of methyl donor depletion on enzymes controlling DNA methylation and the pro-apoptotic factors death-associated protein kinase-1 (DAPK1) and p53 upregulated modulator of apoptosis (PUMA) were examined by quantitative-PCR or immunoblotting. RESULTS: HNSCC cells cultured in methyl donor deplete conditions showed significantly increased cell doubling times, reduced cell proliferation, impaired cell migration, and a dose-dependent increase in apoptosis when compared to cells cultured in complete medium. Methyl donor depletion significantly increased the gene expression of DNMT3a and TET-1, an effect that was reversed upon methyl donor repletion in UD-SCC2 cells. In addition, expression of DAPK1 and PUMA was increased in UD-SCC2 cells cultured in methyl donor deplete compared to complete medium, possibly explaining the observed increase in apoptosis in these cells. CONCLUSION: Taken together, these data show that depleting HNSCC cells of methyl donors reduces the growth and mobility of HNSCC cells, while increasing rates of apoptosis, suggesting that a methyl donor depleted diet may significantly affect the growth of established HNSCC

The Effects of Folic Acid Supplementation on Mammary Tumor Progression in the DMBA-carcinogen Animal Model

Folate intake in North America has drastically increased over the past decade due to folic acid fortification and widespread supplemental use. The role of folate in breast cancer is highly controversial and the effects of folic acid supplementation on breast cancer patients are currently unknown. An animal study was performed to determine the effects of folic acid supplementation on the progression of the mammary tumors in the DMBA-carcinogen model. Folic acid supplementation was associated with more rapid sentinel tumor progression and with higher sentinel tumor weight, volume, and area, although no clear dose-responsive relationship was observed. Folic acid supplementation was associated with an increased expression of proapoptotic protein PARP and decreased expression of proliferation protein PCNA. These data suggest that folic acid supplementation may promote the progression of established mammary tumors. Whether or not folic acid supplementation may adversely affect the outcome of patients with breast cancer warrants further studies.MAS