Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants

Taxpayer Access Point (TAP) System being introduced to Malaysian by Royal Malaysian Customs Department (RMCD) on 1 June 2014 in conjunction with the implementation of the Goods and Services Tax (GST). Based on the data provided by RMCD, 98% of the total GST registrants used TAP System to submit their electronic return timely. Due to the overwhelming acceptance of the system after the system being launched, it is important to know the determinants which influence this high usage of the system and to know their satisfaction level. Therefore, this study proposes two main objectives which are to determine the determinants which influence GST registrants’ intention to use TAP System and to examine how GST registrants’ intention to use TAP System can influence their satisfaction towards TAP System. This study used variables namely attitude, subjective norms, and perceived behavioural control from Theory Planned Behaviour. This study also integrates variables perceived ease of use and perceived usefulness from Technology Acceptance Model to investigate the determinants that influence GST registrants’ intention to use TAP System. A total of 180 useable surveys were received from GST Processing Centre and RMCD GST offices which located at Kuala Lumpur and Putrajaya. Total of six hypotheses are tested in this study. All the hypotheses are tested using multiple regression analysis. Results showed that 69.5% of the variance in intention to use TAP system is explained by variables attitude, perceived ease of use and perceived usefulness. Variables perceived behavioural control and subjective norms do not showed significant related in this study. Meanwhile, 60.9% of the variance user satisfaction towards TAP system is explained by intention to use TAP System. Implication on the theory and the policy maker are also discussed in this study

A Dual-Band Model for the Vertical Distribution of Photosynthetically Available Radiation (PAR) in Stratified Waters

Based on the optical properties of water constituents, the vertical variation of photosynthetically available radiation (PAR) can be well modeled with hyperspectral resolution; the intensive computing load, however, demands simplified modeling that can be easily embedded in marine physical and biogeochemical models. While the vertical PAR profile in homogeneous waters can now be accurately modeled with simple parameterization, it is still a big challenge to model the PAR profile in stratified waters with limited variables. In this study, based on empirical equations and simulations, we propose a dual-band model to characterize the vertical distribution of PAR using the chlorophyll concentration (Chl). With an inclusive dataset including cruise data collected in the Southeast Pacific and BGC-Argo data in the global ocean, the model was thoroughly evaluated for its general applicability in three aspects: 1) estimating the entire PAR profile from sea-surface PAR and the Chl profile, 2) estimating the euphotic layer depth from the Chl profile, and 3) estimating PAR just below the sea surface from in situ radiometry measurements. It is demonstrated that the proposed dual-band model is capable of generating similar estimates as that from a hyperspectral model, thus offering an effective module that can be incorporated in large-scale ecosystem and/or circulation models for efficient calculations

Properties of particleboard with oil palm trunk as core layer in comparison to three-layer rubberwood particleboard

Compaction ratio is highly dependent on the density of the wood materials used in the production of particleboard. Lower density wood materials will produce particleboard with higher compaction ratio and is believed to give better properties. The objective of this study was to evaluate the properties of threelayer particleboard made from rubberwood and oil palm trunk with different bulk density as the core layer, while the rubberwood fine particles served as surface layers for both types of particleboard. This study also investigated the effect of shelling ratios on the mechanical and physical properties of the threelayer particleboard. Melamine-fortified urea formaldehyde (UF) resin was used as the binder. The modulus of rupture (MOR), internal bond strength (IB) and thickness swelling (TS) of the particleboards were evaluated based on the Japanese Industrial Standard for particleboard (JIS A 5908:2003). The results showed that both species and shelling ratios are variables that influenced the mechanical and physical properties of the particleboard. Despite its lower compaction ratio, particleboard made from rubberwood alone had better strength properties and dimensional stability than particleboard made from a mixture of rubberwood and oil palm trunk

Fluorescent nanoparticles for sensing

Nanoparticle-based fluorescent sensors have emerged as a competitive alternative to small molecule sensors, due to their excellent fluorescence-based sensing capabilities. The tailorability of design, architecture, and photophysical properties has attracted the attention of many research groups, resulting in numerous reports related to novel nanosensors applied in sensing a vast variety of biological analytes. Although semiconducting quantum dots have been the best-known representative of fluorescent nanoparticles for a long time, the increasing popularity of new classes of organic nanoparticle-based sensors, such as carbon dots and polymeric nanoparticles, is due to their biocompatibility, ease of synthesis, and biofunctionalization capabilities. For instance, fluorescent gold and silver nanoclusters have emerged as a less cytotoxic replacement for semiconducting quantum dot sensors. This chapter provides an overview of recent developments in nanoparticle-based sensors for chemical and biological sensing and includes a discussion on unique properties of nanoparticles of different composition, along with their basic mechanism of fluorescence, route of synthesis, and their advantages and limitations

Asian Pacific Society of Cardiology Consensus Statements on the Diagnosis and Management of Obstructive Sleep Apnoea in Patients with Cardiovascular Disease

Obstructive sleep apnoea (OSA) is strongly associated with cardiovascular disease (CVD). However, evidence supporting this association in the Asian population is scarce. Given the differences in the epidemiology of CVD and cardiovascular risk factors, as well as differences in the availability of healthcare resources between Asian and Western countries, an Asian Pacific Society of Cardiology (APSC) working group developed consensus recommendations on the management of OSA in patients with CVD in the Asia-Pacific region. The APSC expert panel reviewed and appraised the available evidence using the Grading of Recommendations Assessment, Development, and Evaluation system. Consensus recommendations were developed and put to an online vote. Consensus was reached when 80% of votes for a given recommendation were in support of ‘agree’ or ‘neutral.’ The resulting statements provide guidance on the assessment and treatment of OSA in patients with CVD in the Asia-Pacific region. The APSC hopes for these recommendations to pave the way for screening, early diagnosis and treatment of OSA in the Asia-Pacific region

Mismatch-repair protein MSH6 is associated with Ku70 and regulates DNA double-strand break repair

MSH6, a key component of the MSH2–MSH6 complex, plays a fundamental role in the repair of mismatched DNA bases. Herein, we report that MSH6 is a novel Ku70-interacting protein identified by yeast two-hybrid screening. Ku70 and Ku86 are two key regulatory subunits of the DNA-dependent protein kinase, which plays an essential role in repair of DNA double-strand breaks (DSBs) through the non-homologous end-joining (NEHJ) pathway. We found that association of Ku70 with MSH6 is enhanced in response to treatment with the radiomimetic drug neocarzinostatin (NCS) or ionizing radiation (IR), a potent inducer of DSBs. Furthermore, MSH6 exhibited diffuse nuclear staining in the majority of untreated cells and forms discrete nuclear foci after NCS or IR treatment. MSH6 colocalizes with γ-H2AX at sites of DNA damage after NCS or IR treatment. Cells depleted of MSH6 accumulate high levels of persistent DSBs, as detected by formation of γ-H2AX foci and by the comet assay. Moreover, MSH6-deficient cells were also shown to exhibit impaired NHEJ, which could be rescued by MSH6 overexpression. MSH6-deficient cells were hypersensitive to NCS- or IR-induced cell death, as revealed by a clonogenic cell-survival assay. These results suggest a potential role for MSH6 in DSB repair through upregulation of NHEJ by association with Ku70

Transverse energy production and charged-particle multiplicity at midrapidity in various systems from sNN=7.7\sqrt{s_{NN}}=7.7 to 200 GeV

Measurements of midrapidity charged particle multiplicity distributions, $dN_{\rm ch}/d\eta$, and midrapidity transverse-energy distributions, $dE_T/d\eta$, are presented for a variety of collision systems and energies. Included are distributions for Au$+$Au collisions at $\sqrt{s_{_{NN}}}=200$, 130, 62.4, 39, 27, 19.6, 14.5, and 7.7 GeV, Cu$+$Cu collisions at $\sqrt{s_{_{NN}}}=200$ and 62.4 GeV, Cu$+$Au collisions at $\sqrt{s_{_{NN}}}=200$ GeV, U$+$U collisions at $\sqrt{s_{_{NN}}}=193$ GeV, $d$$+$Au collisions at $\sqrt{s_{_{NN}}}=200$ GeV, $^{3}$He$+$Au collisions at $\sqrt{s_{_{NN}}}=200$ GeV, and $p$$+$$p$ collisions at $\sqrt{s_{_{NN}}}=200$ GeV. Centrality-dependent distributions at midrapidity are presented in terms of the number of nucleon participants, $N_{\rm part}$, and the number of constituent quark participants, $N_{q{\rm p}}$. For all $A$$+$$A$ collisions down to $\sqrt{s_{_{NN}}}=7.7$ GeV, it is observed that the midrapidity data are better described by scaling with $N_{q{\rm p}}$ than scaling with $N_{\rm part}$. Also presented are estimates of the Bjorken energy density, $\varepsilon_{\rm BJ}$, and the ratio of $dE_T/d\eta$ to $dN_{\rm ch}/d\eta$, the latter of which is seen to be constant as a function of centrality for all systems.Comment: 706 authors, 32 pages, 20 figures, 34 tables, 2004, 2005, 2008, 2010, 2011, and 2012 data. v2 is version accepted for publication in Phys. Rev.

Heavy Quarks and Heavy Quarkonia as Tests of Thermalization

We present here a brief summary of new results on heavy quarks and heavy quarkonia from the PHENIX experiment as presented at the "Quark Gluon Plasma Thermalization" Workshop in Vienna, Austria in August 2005, directly following the International Quark Matter Conference in Hungary.Comment: 8 pages, 5 figures, Quark Gluon Plasma Thermalization Workshop (Vienna August 2005) Proceeding

Production of phi mesons at mid-rapidity in sqrt(s_NN) = 200 GeV Au+Au collisions at RHIC

We present the first results of meson production in the K^+K^- decay channel from Au+Au collisions at sqrt(s_NN) = 200 GeV as measured at mid-rapidity by the PHENIX detector at RHIC. Precision resonance centroid and width values are extracted as a function of collision centrality. No significant variation from the PDG accepted values is observed. The transverse mass spectra are fitted with a linear exponential function for which the derived inverse slope parameter is seen to be constant as a function of centrality. These data are also fitted by a hydrodynamic model with the result that the freeze-out temperature and the expansion velocity values are consistent with the values previously derived from fitting single hadron inclusive data. As a function of transverse momentum the collisions scaled peripheral.to.central yield ratio RCP for the is comparable to that of pions rather than that of protons. This result lends support to theoretical models which distinguish between baryons and mesons instead of particle mass for explaining the anomalous proton yield.Comment: 326 authors, 24 pages text, 23 figures, 6 tables, RevTeX 4. To be submitted to Physical Review C as a regular article. Plain text data tables for the points plotted in figures for this and previous PHENIX publications are (or will be) publicly available at http://www.phenix.bnl.gov/papers.htm