Probability Level Research Articles

Effect of the Hormone Brassinolide and the Polymer Hydrogel on the Biochemistry Traits of Okra (Abelmoschus Esculentus L.) under Two Different Irrigation Periods

Objectives: Effect of hrmone (BR)and (SAP) on the biochemistry traits of okra Abelmoschus Esculentus L.under two different irrigation periods. Mothods: The experiment was conducted in one of the private fields north of Basrah for the growing season 2022-2023. It was included a study of the effect of three factors:the hormone brassinolide(BR) at three concentrations (0,3,6) mg/l and the polymer hydrogel(SAP) at concentrations (0,50,100) g/m2 soil, irrigation periods (3,6) days, and their double and triple interactions. It was designed according to (R.C.B.D.) with three replicates for each treatment and the least significant difference test was adopted at the probability level (0.05( Results: Showed that the treatment of plants with the hormone led to a significant increase in the characteristics of chlorophyll, carbohydrates and stability of the membranes at a concentration of 6 mm / L, and led to a decrease in the concentration of proline, hydrogen peroxide and MDA and the effect of the polymer led to a significant increase in the total chlorophyll content, carbohydrates and membrane stability at a concentration of 100 g / m2 soil. While it reduced the concentration of proline, hydrogen peroxide and MDA as well. Irrigation periods of 3 days showed a significant effect on the carbohydrate content of the leaves, while the differences were negligible for the rest of the traits, and the two-way interactions showed a significant effect on all the studied traits. Conclusions: The triple interactions led to a significant increase in all studied traits at a hormone concentration of 6 mg/L and a polymer at a concentration of 100 g/m2 soil and an irrigation period of 3 days compared to the control treatment and an irrigation period of 6 days except for proline, MDA and hydrogen peroxide.

A study on Awareness and Knowledge of Surgical Site Infection among Dental Patients in a Nigerian Tertiary Hospital

Background: Risk of surgical site infection (SSI) can be reduced or eliminated if its awareness and knowledge is optimal among patients. Aim: The aim of this study was to assess the level of awareness and knowledge of SSI among dental patients in a Nigerian Tertiary Hospital. Materials and methods: This was a cross-sectional study design conducted in hospital setting on adult Nigerian population visiting a tertiary hospital between December, 2022 and February, 2023. The data was collected with a pretested 36-item, structured, close-ended, self-administered and interviewer -administered questionnaires. The data collected were socio demographic characteristics, past admission, days of hospitalization, reason for admission and history of SSI. Other collected data were awareness and knowledge of SSI. Both descriptive and inferential statistics were analyzed. The data was entered and analyzed using the statistical package for the social sciences (SPSS), version 26 (IBM, Armonk, NY, United States of America). A critical probability level (p-value) of <0.05 was used as the cut-off level for statistical significance. Results: A total of 102 dental patients were interviewed in this study. The age range and the mean age were 20 -76 years and 45.3± 5.1 years respectively. There was slight (55.9%) preponderance of female gender. Only 24(23.5%) respondents had heard of SSI and this was mainly through medical personnel. The majority (76.5%) of the respondents had never seen anyone diagnosed of SSI. Few (6.9%) respondents claimed they were enlightened about SSI prior to surgery. Overall, half (50%) of the respondent had poor knowledge while only 13(12.7%) had good knowledge. Marital status, level of education and previous admission were significantly associated with poor knowledge (p<0.05). Conclusions: The awareness and knowledge of surgical site infection among patients in this study were relatively poor. Therefore, awareness campaign among Nigerian population can help improved the level of knowledge for better wound care and quality care.

Determinants of factors affecting farmer’s participation in exchange labour in Olamaboro Local Government Area of Kogi State, Nigeria

The study examined the determinants of exchange labour participation in Olamaboro Local Government Area of Kogi State, Nigeria. A purposive and simple random sampling of the respondents was used with descriptive statistics such as frequency distribution, tables, percentages, mean and probit models as tools of analysis. Data for the study was collected from primary sources through the use of a well-structured questionnaire to elicit information from the respondents. The results on socio-economic characteristics revealed that the mean age of participants in exchange labour was 34 years and mostly males (60.83%). Most were of active age, married and mean household size of 4 persons, they had one form of education or the other (89.17%). They were small-scale farmers with a mean farm size of 2 hectares and mean exchange labour farming experience of 6 years. Access to extension contact is low and the farmers have an annual farm income of N137,837.5. The results of the probit model analysis revealed that access to credit and marital status were the significant variables that influence the probability of participation in exchange labour. These have coefficients that were significant at 5 and 10% level of probability respectively. The study concludes that exchange labour could be a means of increasing the probability of labour through adequate credit. It was recommended that exchange labour group members should create awareness to rural farmers for more membership, government support in the form of credit to boost production and farm income is important.

Clonal variation depending on Cu, Fe and Zn element concentrations in seed orchards

In order to increase the existing forest assets and to maintain sustainable forestry, breeding studies are carried out in forestry. One of the most important practices in these breeding studies is seed orchards. The purpose of seed orchards is to obtain better quality seeds per unit area. In this study, plant nutritional elements were used for the first time to determine clonal variation. The antagonism of nutrients and their accumulation rate in clones were investigated. The research was carried out in the Scots pine (Pinus sylvstris) clonal seed orchard in Taşköprü. Needle samples were taken from 8 ramets of 30 clones in the seed orchard in 3 replications and 240 trees were randomly sampled. In addition, soil samples were taken from the seed orchard. The samples taken were first washed in the laboratory and then two different drying processes were applied to the samples. After drying, samples were prepared by the melting method and then Cu, Fe and Zn element concentration analyzes were performed with the ICP-OES device. The results obtained were evaluated by analysis of variance and Tukey test with the help of Minitab 18 package program and differences between clones were tried to be determined depending on element concentrations. In the findings obtained, it was determined that there were significant differences between the clones in terms of the studied elements at the p<0.05 probability level.

Growth and Export Performance of Pineapple from India: An Economic Analysis

The present study was undertaken to know the growth and export performance of pineapple. Pineapple (Ananas Comosus) is a tropical fruit belonging to the Bromeliaceae family, and it is commercially cultivated worldwide as a high-value crop. India is the sixth largest producer in the world. The objective of the study was to elucidate the growth and export performance of the Pineapple from India.The secondary data for analysis was collected from AGMARKNET, National Horticultural Board (NHB) and Agricultural and Processed Food products Export Development (APEDA). The results of the growth rate revealed a positive and increasing trend in pineapple exports from India during the study period, with an annual growth rate of 9.78 percent in quantity and 6.39 percent in value, which is significant at a five percent level of probability. The results of the Cuddy Della Valle index indicated that pineapple exports from India exhibit moderate instability, with values of 17.17 and 19.90 percent in quantity and value terms, respectively. It reveals that the average Nominal Protection Coefficient (NPC) value for pineapple was 0.53, indicating a moderate level of export competitiveness. Throughout the entire period, it is evident that India did not demonstrate competitiveness in pineapple exports, as indicated by the Revealed Comparative Advantage Index (RCA) values consistently being below unity and the Revealed Symmetric Comparative Advantage (RSCA) values being negative. The direction of the Indian pineapple trade was conducted using the Markov chain framework. Among the major importers, the United Arab Emirates stood out as one of the most stable markets with a high probability of retention at 0.624. Overall, Indian pineapple stands out as a reliable and competitive player in the global market, with a strong performance and potential for growth. Therefore, efforts should be focused on enhancing the quantity of exports while ensuring they meet the quality standards and align with the consumer preferences of other countries.

Estimating the Duration of Construction Works Using Fuzzy Modeling to Assess the Impact of Risk Factors

One of the most pressing issues in the implementation of construction projects is the extension of planned deadlines, significantly impacting project costs. This situation often arises due to inaccurate estimation of construction durations, which rely on normative values without accounting for factors hindering construction progress. Consequently, this article aims to develop an innovative approach for assessing construction durations, considering specific risk factors and their influence on construction activities. Given the difficulty of determining risk factors and their effects during the design phase using classical probability theory, characterized by unknown probability distributions, it is highlighted that this scenario represents planning and implementation under conditions of non-statistical uncertainty. Therefore, the article proposes an approach utilizing elements of fuzzy set theory, particularly fuzzy rules and linguistic variables, to determine delays in individual construction tasks. The proposed approach involves estimating extensions of construction timelines based on a specified probability level of occurrence for risk events and their impact. Additionally, the article provides a theoretical description of the proposed approach and practical calculation examples, demonstrating that the authors’ approach significantly enhances the accuracy of construction timeline forecasts, providing more reliable data for project planning and management.

Implementation of the Anti-violence Against Women and Their Children Act of 2004 (RA 9262)

The law RA 9262 otherwise known as Violence against Women and their Children Act of 2004 has been passed for almost a decade. The primary purpose is to value the dignity of women and children and to guarantee full respect for human rights. Furthermore, it intended to assess the implementation of RA 9262 of Barangay Officials along the Operational Procedure in handling VAWC cases, Elimination of Anti-Violence against Women and their Children, Issuance of BPO’s, Confidentiality and Violation of a Barangay Protection Order. The researcher utilized the descriptive method, Frequency count, and percentage is used to determine the profile of the respondents. The mean rating is used to determine the extent of implementation. Simple Linear Correlation Analysis is used to determine the relationship between the perceived extent of implementation and the profile of the respondents. The findings of the study on the profile of respondents were great majority of the respondents are married, male, and has been in the service for 0 – 1 year. Half of the respondents are college graduates, belong to the age bracket of 36 – 40 years and are barangay kagawad. Results revealed that the extent of implementation on the duties and functions of barangay officials is “Implemented”. Furthermore, there is a significant relationship between the profile of the respondents and their perception on the extent of implementation of R.A. 9262. This is observed on civil status (r = .142) which is significant at .05 probability level and position (r = .206) which is significant at .01 probability level. Recommendations to improve the implementation of RA 9262 are the following: a)Information dissemination on the operational procedure in handling VAWC cases to the residents of the Barangay, b)Seminar and information dissemination on the effects of Violence to the residents & implementers, c)E.O/Resolution for the creation of Counselling committee/ or Counsellor Seminar/Training programs for family accountability, d)Information Dissemination on RA 9262 for Barangay Official, e) Create more activities to solicit the women’s participation in the Barangay, f)Computer literacy and proper document technique, g)Conduct of Training /Seminar for Barangay Officials on their Duties and Functions, h)Training & seminar programs on proper keeping of documents & consequence of divulging such information, i)Allot budget for projects/Programs for the gender and development.

CORRELATION ANALYSIS AND MODELLING OF HEAVY METAL CONCENTRATIONS AND PHYSICOCHEMICAL PARAMETERS FROM SOIL SAMPLES OF FIVE SELECTED REFUSE DUMPSITES IN LAFIA LOCAL GOVERNMENT AREA OF NASARAWA STATE, NIGERIA

Thousands of tons of solid wastes are generated and disposed daily in open dumps of most Nigerian cities due to rapid population explosion and commercial activities. In this study, concentrations of heavy metals and physicochemical parameters from 20 soil samples each from selected refuse dumpsites in wet and dry seasons were determined using Atomic Absorption Spectrophotometer and Association of Official Analytical Chemists (AOAC) standard methods. The results showed that during the wet and dry seasons, the concentration of heavy metals, Hg, Cr, Mn were above that of World Health Organisation (WHO), and National Environmental Standards and Regulations Enforcement Agency (NESREA), while that of Pb, As, Fe, Zn, Cu and Ni were below the tolerable limits. The results for physicochemical parameters in wet and dry seasons for nitrates, phosphates and organic matter were above WHO standards. Statistical test at 0.05 probability level (p < 0.05) was used to determine the degree of association between pairs of the variables. The principal component analysis (PCA) was performed to measure the direct and inverse relationship between these parameters and heavy metal availability. Based on the different variables obtained at the study areas, a multiple linear regression analysis was determined from which a general linear model was formulated. The study recommends appropriate government agencies should as a matter urgency integrate the regular monitoring of waste disposal into the state developmental plan and framework in order to prevent excessive build-up of these metals in humans through the food chain.

Enterprise Credit Risk Decision: Application Based on Improved AHP

The credit risk of Shouguang vegetable enterprises in China is the biggest obstacle to corporate loans. Building a credit risk assessment model for Shouguang vegetable enterprises and accurately rating the risk of loan enterprises is the key to successful loans. This article aims to construct an AHP evaluation model for the credit risk of Shouguang vegetable enterprises. The data is sourced from managers, bank credit personnel, university researchers, and enterprise related customers who are familiar with the enterprise, while considering four risk levels: impact degree(I), occurrence probability(P), risk manageability(M), and government support(S). This article uses AHP and risk index scores to evaluate the credit risk of Shouguang vegetable enterprises. This model calculates the risk index score based on survey data from 41 corporate credit risk professionals, constructs a pairwise comparison judgment matrix, and conducts consistency testing. It calculates the risk level membership vectors of impact degree, occurrence probability, risk manageability, and government support level at four risk levels, and then calculates the comprehensive evaluation membership vector of credit risk for Shouguang vegetable enterprise. The calculation results show that the comprehensive credit risk assessment level of Shouguang vegetable enterprise belongs to the general risk level, with a membership value of 0.5836. The results still show that the credit rating of Shouguang vegetable enterprises in the four risk levels of impact degree, occurrence probability, risk manageability, and government support are all average risk levels, but there are differences in membership values. The maximum membership value under the impact degree level is 0.6163, and the minimum membership value under the risk manageability level is 0.5572. This study provides a feasible and practical model for enterprise credit risk assessment and conducts a detailed evaluation of the credit risk of Shouguang vegetable enterprise, providing valuable reference for enterprise managers, bank credit personnel, and related researchers.

Probabilistic projections of temperature and rainfall for climate risk assessment in Vietnam

ABSTRACT In this study, we developed a probabilistic model using the surrogate mixed model ensemble (SMME) method to project temperature and rainfall in Vietnam under the Representative Concentration Pathway (RCP) 4.5 and 8.5 scenarios. The SMME model combines patterns from 31 global climate models participating in the Coupled Model Intercomparison Project Phase 5 (CMIP5) and their weighted model surrogates. Testing for the period of 2006–2018 demonstrated the SMME's ability to encompass observed temperature and rainfall changes. By the end of the 21st century, there is a 5% probability of average temperature increase exceeding 6.29 °C, and a 95% probability of minimum temperature increasing by more than 2.21 °C during 2080–2099 under RCP8.5 compared to 1986–2005. Meanwhile, rainfall is projected to slightly increase, with an average rise of 6.12% at the 5% probability level. The study also quantified the contributions of uncertainty sources – unforced, forced, and scenario-related – to the projection results, revealing that unforced uncertainty dominates the total signal at the beginning of the 21st century and gradually decreases, while forced uncertainty remains relatively moderate but increases gradually over time. As we approach the end of the century, scenario uncertainty dominates, accounting for 75–80% of the total signal.

A robust medical image cryptosystem based on hyperbolic chaotic system and circular bit-shifting-flipping techniques

Due to the hasty growth of digital technology, securing medical images for transmission and storage is a significant issue. Information on the texture of medical images is essential for diagnosis. Hence, protecting these content has become a great challenge in the e-Healthcare system. So, we propose a novel dynamic circular bit shifting and bit-flipping process in the diffusion phase of the image cryptosystem to provide high level protection for the medical image. In the developed framework, at first, the hyperbolic chaotic map is executed for generating three hyper chaotic series and these chaotic series are utilized for encryption process. In encryption process, primarily the secret image is confused by utilizing any two chaotic series, then the confused image is divided into blocks and each block is diffused by executing the proposed dynamic circular bit shifting and bit-flipping process which greatly increases the probability and complexity level of the developed cryptosystem. Evaluation using different medical images represents that the proposed model has robustness, high efficiency, key sensitivity and also has the ability to withstand different attacks. This has been represented using the results of security measures and statistical analysis, such as Shannon entropy (7.997), CC (< 0), NPCR (99.63 %), UACI (37.14 %), SSIM (< 0), FSIM (< 0.5), PSNR (6.88). These results prove that the developed medical crypt can efficiently provide better security for medical images utilized in real time medical application like e-Healthcare and telemedicine.

INPUT AND OUTPUT LEVELS OF IRRIGATION PROGRAMMES FOR VEGETABLE PRODUCERS MANAGED BY THE GOVERNMENT AND FARMERS IN NORTH WEST NIGERIA

This study examined the level of vegetable production and estimate their production efficiency in North West Nigeria. In order to achieve this, a sample size of 360 vegetable farmers from Jigawa (110), Kano (137) and Katsina (113) States were randomly selected using a multi-stage sampling technique. The data were collected using structured questionnaires and interview scheduled. The tools of analysis include descriptive statistics and Cobb-Douglas stochastic frontier production model. The results of the production efficiency analysis showed that seed and labour significantly influenced the level of production of tomato, pepper and onion at 1% level of probability. There was also a strong correlation between the level of production and the type of irrigation scheme thereby confirming the variability in the level of vegetable production across government managed irrigation scheme (GMIS) and farmers managed irrigation scheme (FMIS). The significant deviation from the expected maximum level of production efficiency was impacted by the presence of technical inefficiency which in turn was determined by a number of factors On average, farmers under GMIS and FMIS were 64% and 67% technically efficient in tomato production, 81% and 69% technically efficient in pepper farming and 69% and 78% technically efficient in onion cultivation, respectively. The most important determinants of allocative inefficiency in vegetable production were the age of the household head, farming experience, type of irrigation scheme and the soil properties. On average, vegetable farmers under GMIS and FMIS were 85% and 65% allocative efficient in tomato production, 76% and 74% allocative efficient in pepper farming and 77% and 81% allocative efficient in onion cultivation, respectively. Consequently, it was derived that, on average, vegetable farmers under GMIS and FMIS were 55% and 50% economically efficient in tomato production, 64% and 50% economically efficient in pepper farming and 53% and 64% economically efficient in onion production, respectively. It was concluded that vegetable farming system under GMIS is more efficient and sustainable than FMIS, judging from efficiencies parameters. Inputs such as labour, seed and fertilizer were inelastic with respect to output, hence, farmers are encouraged to be train by extension agents in order to determine the most appropriate rate of inputs to use.

ASSESSMENT OF ANCHOR BORROWER PROGRAM AMONG MAIZE FARMERS IN KAURU LOCAL GOVERNMENT AREA OF KADUNA STATE, NIGERIA

The study assessed Anchor Borrower Program (ABP) among maize farmers in Kauru Local Government Area of Kaduna State, Nigeria. Multi-stage sampling techniques consisting purposive and random sampling was used in selection of 157 farmers for the study. Data were collected using structured questionnaire and analysed using both descriptive and inferential statistics. The results revealed that maize farmers were age range of 30-39 with an average age of 41 years. It also revealed that (74.2%) of the farmers were male. The result further shows that majority (73.5%) of the farmers were married with an average of 22 years of farming experience. The result further reveals that majority (87.4%) of the farmers took farming as a major occupation. It also showed that 34.4% maize farmers had attended tertiary education as their level of education. Majority (89.56%) of the farmers acquired their land through inheritance, while majority (64.9%) of the farmers had farm size of 2.5 to 4 hectares with an average farm size of 2.5 hectares. Result further shows that 31.4% of the farmers acquired their loan through uptakers and 29.6% of them acquired their input through Bank of Agriculture. The results also revealed that majority (87.4%) of maize farmers had increase in income after using the loan. The results of regression analysis revealed that R2 was 0.365 meaning that 36.5% of the variation in the dependent variable was explained by the independent or explanatory variables included in the model. The coefficient of age and marital status has a negative and significant at a P&lt;0.01 level of probability, farm size and land tenure had a positive coefficient and highly significant at P&lt;0.01. The major constraints affecting farmers in anchor borrower programme were fluctuating of price, cumbersome process or stringent process, distance from financial institution, high Family expenditure and low productivity due to harsh weather condition. The study concluded that ABP enhanced the output and income of maize farmers in study area. Based on the finding, it is recommended that, all stringent conditions attached to access to loan for agricultural production should be removed, ABP facilitators should ensure timely disbursement of funds and input before planting commences.

Physicochemical composition, centesimal, and phytochemical profile of umbu seed flour (Spondias tuberosa Arruda)

This study aimed to investigate the nutritional potential of umbu (Spondias tuberosa Arruda) seed flours. This was an experimental study. The seeds of the umbu fruit were subjected to an oven-drying process in order to obtain the flour. Subsequently, the analysis of the centesimal composition, physicochemical, mineral, and fatty acid profile, microbiological investigation, and the screening of bioactive phytochemicals of the umbu seed flours in hydroethanolic extracts were carried out. A completely randomized design (CID) was used, with three replications, and the results were expressed as means followed by standard deviation. Analysis of variance (ANOVA) was carried out, and the Tukey’s test was applied at a 5% probability level. It was possible to obtain flour from umbu seeds. It was observed that they contained significant amounts of insoluble dietary fiber (80.9 ± 0.55a g.100-1), protein (6.95 ± 0.10a g.100-1), and lipids (5.54 ± 1.13a g.100-1). The minerals present included zinc (1.87 ± 0.05b mg.100 g-1), manganese (14.36 ± 0.34c mg.100 g-1), and calcium (104.79 ± 0.92c mg.100 g-1). The flours had high levels of oleic monounsaturated fatty acids (33.10 ± 0.13a g.100-1), linoleic polyunsaturated fatty acids (38.06 ± 0.06b g.100-1), and palmitic saturated fatty acids (19.1 ± 0.04b g.100-1), in addition to considerable levels of phenolic compounds (276.21 ± 14.01a mg.g-1 GAE) and flavonoids (891.09 ± 9.01ª mg.g-1 rutin), with satisfactory sanitary conditions for Escherichia coli, Salmonella, Bacillus cereus molds, and yeasts. This study suggests that umbu seed meals can be considered relevant sources of dietary fiber, minerals, and natural antioxidants.

Sequential Bayesian approach for genetic diversity analysis of the piracanjuba fish (Brycon orbignyanus)

In the sequential Bayesian approach, the sample size is not fixed before the experiment; it is determined based on the observations made. The procedure concludes when there is enough information to estimate the parameters, according to a stopping criterion. A parameter of interest in population genetics is the proportion obtained from the allele frequency at one or more loci to verify Hardy-Weinberg equilibrium (HWE). The objective of this study was to assess the occurrence of HWE in a population of piracanjuba fish (Brycon orbignyanus) by estimating the allele proportion and expected genotype proportions using a sequential Bayesian approach. Additionally, a comparison was made with frequentist and Bayesian approaches. Initially, genotypic profiles were analyzed at a microsatellite DNA locus, Bh6, in 49 fish, to determine the frequency of observed alleles and genotypes at the UFSJ Genetic Resources Laboratory. Seven allele classes were observed; thus, under the assumption of sampling independence, the likelihood is multinomial. The estimation of allele and genotype proportions was then carried out using frequentist, Bayesian, and sequential Bayesian approaches. A uniform prior and a cost of 10–3 were considered. The estimates from the three approaches were compared, and it was concluded that the sequential approach proved effective, utilizing only 55.1% of the available data, thereby reducing the sample size and optimizing the procedure. Using a chi-square test at a 5% probability level, it was concluded that the studied sample is in Hardy-Weinberg equilibrium (p-value: 0.9800245).

Понятийный аппарат и практика оценки и контроля налоговых рисков субъектов предпринимательства в условиях изменчивости налоговой среды

Tax risks are situations in which an enterprise may face loss or damage related to taxation as a result of incorrect application of tax rules, incorrect interpretation of legislation or other circumstances that may lead to negative financial consequences. Enterprises often suffer losses either due to tax due to the accountant's ignorance of tax legislation, or due to the excessive riskiness of the accountant's decision-making and subsequent accrual of penalties, fines, additional payments and even litigation. However, methodological foundations and methodological apparatus for assessing tax risks of business entities have not yet been fully studied. It is accurately proved that study of tax risks classification contributes to more accurate accounting, analysis and management of financial risks of an enterprise, as well as helps to comply with laws and regulations, which is a key factor for successful and sustainable operation of any company. There is an extensive classification of tax risks according to different principles: by type of tax risk, by the source of occurrence (by risk determining factors), according to the time of occurrence, according to the amount of possible losses, according to the type of tax risks consequences, according to the object of connection with other types of risks, according to the nature of consequences, according to the possibility to overcome, and according to the level of probability of tax risks occurrence. Tax risk assessment is an important and integral part of the enterprises tax management in the Russian Federation. This process allows business entities identifying and analyzing potential threats and negative consequences related to taxation, and develop strategies to minimize and manage them. The purpose of the study is to analyze tax risks which enterprises in the Russian Federation face and to develop methods and recommendations for their assessment and management in order to ensure financial stability and compliance with tax legislation. The methodology of the study is formed of standardized methods to assess the degree of compliance of the enterprise tax practice with applicable laws and standards. Empirical methods, in particular the analysis of statistical data, and case studies are used. As a result, the key factors influencing tax risks occurrence are highlighted. Modern methods of assessing tax risks matrix are summarized and practice of applying of tax risk analysis matrix and matrix of paired preferences of tax risks is presented. Ways to minimize tax risks were proposed using the example of LLC Krasnaya Polyana Agro-Industrial Complex, and a scheme of its tax risk control system was proposed. The results of tax risk assessment serve the basis for the development of tax strategies and risk management processes. Enterprises can minimize tax risks by optimizing the tax strategy proposed by the authors, creating reserves and constantly monitoring tax environment changes.

Estimating species distribution from camera trap by‐catch data, using jaguarundi (Herpailurus yagouaroundi) as an example

AbstractAimPlanning conservation action requires accurate estimates of abundance and distribution of the target species. For many mammals, particularly those inhabiting tropical forests, there are insufficient data to assess their conservation status. We present a framework for predicting species distribution using jaguarundi (Herpailurus yagouaroundi), a poorly known felid for which basic information on abundance and distribution is lacking.LocationMesoamerica and South America.Time PeriodFrom 2003 to 2021.Taxa Herpailurus yagouaroundi. MethodsWe combined camera‐trap data from multiple sites and used an occupancy modelling framework accounting for imperfect detection to identify habitat associations and predict the range‐wide distribution of jaguarundis.ResultsOur model predicted that the probability of jaguarundi occupancy is positively associated with rugged terrain, herbaceous cover, and human night‐time light intensity. Jaguarundi occupancy was predicted to be higher where precipitation was less seasonal, and at intermediate levels of diurnal temperature range. Our camera data also revealed additional detections of jaguarundis beyond the current International Union for Conservation of Nature (IUCN) range distribution, including the Andean foothills of Colombia and Bolivia.Main ConclusionOccupancy was predicted to be low throughout much of Amazonian lowlands, a vast area at the centre of jaguarundi known range. Further work is required to investigate whether this area represents sub‐optimal conditions for the species. Overall, we estimate a crude global jaguarundi population of 35,000 to 230,000 individuals, covering 4,453,406 km2 of Meso‐ and South America at the 0.5 probability level of occupancy. Our current framework allows for an initially detailed, well‐informed species distribution that should be challenged and refined with improved habitat layers and additional records of jaguarundi detection. We encourage similar studies of lesser‐known mammals, pooling existing by‐catch data from the growing bank of camera‐trap surveys around the world.

Investigating The Effect of Postharvest Application of Putrescine and Spermidine on Preserving Quantitative and Qualitative Properties of Grape Cv. Shahroudi

Grape is one of the most important and ancient fruits in the world that have been used by humans. the aim of this study was to investigate the effect of post-harvest application of putrescine and spermidine polyamines on maintaining the quantitative and qualitative characteristics of ‘Shahroudi’ grapes during storage. Factorial experiment with two polyamine factors including two types of polyamines, putrescine and spermidine, each in 3 concentrations (0.5, 1 and 2 mmol) and storage time (0, 15, 30, 45, 60, 75, 90 and 105 days) based on a completely randomized design in 2019. After treatment, the fruits were stored for 105 days at a temperature of 2 ° C and a relative humidity of 85-95% and their quantitative and qualitative characteristics were evaluated during storage. The results showed that the treatments had a significant effect on fruit firmness, weight loss, anthocyanin content, titratable acidity, vitamin C and total soluble solids at the level of 1% probability and on pH at the level of 5% probability, but on the percentage of fruit juice It had no significant effect. Also, the effect of storage time on all traits was significant at the 1% probability level. However, the interaction effects of treatment and storage time showed a significant effect on total phenol, acidity and Total soluble solids at 1% probability level and a significant effect on pH at 5% probability level. In conclusion, considering maintain different properties using putrescine and spermidine during storage and delaying in senescence and increasing storage life of fruits of ‘Shahroudi’ grape, polyamines application as a postharvest treatment recommended.

Regional consistency assessment in multiregional clinical trials

ABSTRACT Multiregional clinical trials (MRCTs) have become a favored strategy for new drug development. The accurate evaluation of treatment effects across different regions is crucial for interpreting the results of MRCTs. Consistency between regional and overall results ensures the extrapolability of the overall conclusions to individual regions. While numerous statistical methods have been proposed for consistency assessment, a notable proportion necessitate a substantial escalation in sample size, particularly in scenarios involving more than four regions within MRCTs. This, paradoxically, undermines the fundamental intent of MRCTs. In addition, standardized statistical criteria for concluding consistency are yet to be established. In this paper, we develop further consistency assessment approaches in the framework of two multivariate likelihood ratio test-based methods, namely mLRTa and mLRTb, wherein consistency is cast as the alternative and null hypotheses. Notably, our exploration unveils that qualitative methods such as the funnel approach and PMDA methods are special instances of mLRTa. Furthermore, our work underscores that these three qualitative methodologies roughly share the same level of assurance probability (AP). Intriguingly, when the number of regions in an MRCT surpasses five, even when the overall sample size guarantees a power of 90% or more and the true treatment effects remain uniform across regions, the AP remains below the 70% mark. Drawing from our meticulous examination of operational attributes, we recommend mLRTa with positive treatment effects in all regions in the alternative hypothesis with significance level 0.5 or mLRTb with all regional treatment effects being equal in the null and significance level of 0.2.

Exploring the relationship between university students’ programme of study and orientation to environmental sustainability: the case of Al Baha University

Universities are urged to promote environmental sustainability on campus and in nearby communities due to the growing desire for a sustainable society and their unique role as change agents. This research study explores the relationship between university students' programme of study and their orientation to environmental sustainability et al. Baha University in Saudi Arabia. Specifically, the study sought to determine whether specific academic disciplines shape undergraduate students' attitudes and engagement with sustainable practices, and if variations exist across disciplines at the university. The study used a Sustainability Assessment Questionnaire (SAQ) to gather data on the association between students’ fields of study and orientation to environmental sustainability from a sample of 943 students at Al Baha University in Saudi Arabia who were randomly chosen from various programmes and levels of study. The data was collected face-to-face and electronically in 2021 and analysed using the Pearson Chi-Square (Χ2) test for independence at a 5% level of probability through IBM SPSS Statistics Version 21.0 software. The findings revealed a significant association between the university student’s programme of study and their orientation to environmental sustainability. Students from environmentally-focused disciplines exhibited higher levels of environmental sustainability orientation compared to others. The implications of these findings suggest the need for tailored sustainability initiatives and curriculum interventions across academic disciplines to foster a culture of sustainability within universities. By integrating sustainability-focused courses, and facilitating faculty development, educational institutions can inspire and empower students across all fields of study to actively contribute to environmental sustainability.