EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA by Okpe Caleb John, Aliyu Nuraddeen Shehu, Bello A. Ahmad, Ahmed Aliyu Abdullahi, Mohammed Musa Abdulkarim

“…To achieve this, a survey of SMEs in the three senatorial districts of Benue state was conducted to collect data on the perceptions of SMEs on the effect of cost of compliance and tax burden on tax compliance in Benue State of Nigeria. …”
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Portfolio assessment in AI-enhanced learning environments: a pathway to emotion regulation, mindfulness, and language learning attitudes by Mohamad Ahmad Saleem Khasawneh, Alaa Aladini, Sabah Abdulkader Assi, Bemnet Ajanil

“…Additionally, an attitude questionnaire was administered to the EG to assess their perceptions of AI-based portfolio assessment. Data analysis included analysis of covariance (ANCOVA), independent sample t-test, and one-sample t-test to determine the effects of the intervention. …”
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MoodMover: Development and usability testing of an mHealth physical activity intervention for depression by Yiling Tang, Madelaine Gierc, Henry La, Juehee Kim, Sam Liu, Raymond W Lam, Eli Puterman, Guy Faulkner

“…The comprehensive usability testing indicated interest in the app and strong perceptions of usability enabling a user-centered approach to refine the app to better align with end-users' preferences and needs. …”
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Exploring Product Innovation and Consumer Attitudes in Molecular Gastronomy: Marketing Insights for the Gourmet Food Industry by Min-Yen Chang, Chiao-Xuan Huang, I-Kai Lin, Han-Shen Chen

“…The increasing popularity of social media and the growth of gourmet food culture have elevated molecular gastronomy as a unique dining experience that enhances consumers’ perceptions of value through innovative food presentation and sensory marketing strategies. …”
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From Dickens’s Theatrical Performance to Contemporary post Dickensian Narrative and Artistic Performance (Acker, Ackroyd, Waters and Rushdie) by Georges Letissier

“…It is the author’s versatility (implied as he was in a whole range of activities: fiction-writing, editing, journalism, publishing initiatives, amateur theatricals, speeches, public readings, business undertakings and so forth), together with the plurality within his works (the neo-baroque effect, perceptible among other things through the so-called “streaky bacon” or the “wonderful gargoyles”), which have served as a springboard for contemporary fiction-writers. …”
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Parents' knowledge and practices of child eye health care: A scoping review. by Nor Diyana Hani Ghani, Norliza Mohamad Fadzil, Zainora Mohammed, Mohd Harimi Abd Rahman, Normah Che Din

“…<h4>Conclusion</h4>This scoping review found that parents' knowledge and practices regarding children's eye health are poor. Parents' perceptions and practices about the cause and treatment of eye problems were tainted with misconceptions. …”
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Patient Attitudes toward Gestational Weight Gain and Exercise during Pregnancy by M. L. Lott, M. L. Power, E. G. Reed, J. Schulkin, A. D. Mackeen

“…This survey study assessed patients’ perceptions of counseling they received during pregnancy, their sources of information about GWG, and their attitudes toward exercise during pregnancy. …”
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Exploring Breastfeeding Mothers’ and Lactation Consultants’ Experiences of Lactation Consultancy Throughout the Restrictions Put in Place Due to the COVID-19 Pandemic [version 2; p... by Anne Matthews, Anna Connolly

“…Both lactation consultants and mothers identified similar issues however, slight variations within lactation consultants' perceptions of mothers’ and mothers’ attitudes towards online services were seen. …”
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Transformative social innovation and rural collaborative workspaces: assembling community economies in Austria and Greece [version 2; peer review: 1 approved, 3 approved with reser... by Colm Stockdale, Vasilis Avdikos

“…Through changing social relations in praxis and perceptions, we examine how social innovation processes through collaborative workspaces can be understood as a means of opening new economic subjectivities towards creating community economies as their transformative potential. …”
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Understanding Electric Bikers’ Red-Light Running Behavior: Predictive Utility of Theory of Planned Behavior vs Prototype Willingness Model by Tianpei Tang, Hua Wang, Xizhao Zhou, Hao Gong

“…(iii) Among the examined psychological factors, attitude, perceived behavioral control, past behavior, prototype perceptions (favorability and similarity), RLR intention, and RLR willingness were the crucial predictors of e-bikers’ RLR behavior. …”
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Why are there discrepancies between depressed patients’ Global Rating of Change and scores on the Patient Health Questionnaire depression module? A qualitative study of primary car... by Alice Malpass, Glyn Lewis, Jude Robinson, Christopher Dowrick, Naila Khan, Louise Fusco

“…Interviews were transcribed and subjected to interpretative phenomenological analysis.Results We identified four themes as explanations for mismatch between GRC and PHQ-9: perceptions that GRC provided a more accurate assessment of current mental state than PHQ-9; impact of recent negative or positive life events on either measure; personal understanding of depression as normally fluctuating, and tendency to underscore on PHQ-9 as a means of self-motivation; and lack of recall.Conclusions The combined used of the PHQ-9 and a more open question better captures the patient’s unique experiences of mental health. …”
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Analisis Kualitatif Elemen Gamifikasi dalam Games Berbasis ICT untuk Anak Usia Dini by Bayu Rima Aditya, Aldilla Iradianty, I Nyoman Darma Kotama

“…The results of the analysis of the findings indicate that teachers have positive perceptions and preferences toward game-based learning in early childhood education. …”
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How does playfulness (re)frame the world? Evidence for selective cognitive and behavioral redirecting in times of adversity by Xiangyou Shen, Zoe Crawley

“…Sequential analyses including MANOVA, ANOVA, and ANCOVA were performed to examine overall, univariate, and adjusted group differences, respectively, validated by sensitivity analysis across three group categorization methods.ResultsThree sets of contrasting findings evidenced selective playful (re)framing effects, wherein more playful individuals (1) shared similar perceptions of current risk and protective factors while adopting a more optimistic future outlook, (2) perceived similar levels of vulnerability and isolation but engaged in significantly higher levels of resilient coping and adaptive leisure, and (3) participated in similar categories and frequencies of leisure activities but with higher experiential quality, marked by greater immersion, activeness, and positive affect.DiscussionPlayfulness functions as a “color spotlight” rather than “rose-tinted glasses,” with selective influence through “lemonading”—creatively imagining and pursuing positive possibilities to cultivate adaptive, enjoyable experiences while maintaining a clear-eyed realism about challenges. …”
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Acceptability and Efficacy of an Adapted School-Based Dialectical Behavioral Therapy Skills Group for Adolescents: A Qualitative Perspective by MacKenzie Whitener MPH, Shirin Khazvand PhD, Ian Carson MS, Anna Martin BS, Michelle Salyers PhD, Melissa Cyders PhD, Matthew Aalsma PhD, Tamika Zapolski PhD

“…However, limited research exists on adolescents' perceptions of DBT-A, particularly in schools. The current study aimed to understand adolescents’ perspectives on a DBT-A skills group delivered within urban high schools in a midwestern state. …”
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Navigating the medical journey: Insights into medical students' psychological wellbeing, coping, and personality. by Aisha Ali Hawsawi, Neil Nixon, Elena Nixon

“…Additionally, qualitative insights were obtained from semi-structured interviews and analysed thematically to capture students' perceptions and experiences.<h4>Results</h4>The analysis revealed moderate to high levels of stress, anxiety, and depression among medical students, along with decreased life satisfaction. …”
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Do doctors and other healthcare professionals know overdiagnosis in screening and how are they dealing with it? A protocol for a mixed methods systematic review by Ann Van den Bruel, An De Sutter, Stefan Heytens, Veerle Piessens, Ann Van Hecke

“…With this systematic review, we aim to synthesise all available research about what HCPs know and think about overdiagnosis, how it affects their position on screening policy and whether they think patients and the public should be informed about it.Methods and analysis We will systematically search several databases (MEDLINE, Embase, Web of Science, Scopus, CINAHL and PsycArticles) for studies that directly examine HCPs' knowledge and subjective perceptions of overdiagnosis due to health screening, both qualitatively and quantitatively. …”
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Driving sustainable energy transition: Understanding residential rooftop solar photovoltaic adoption in Malaysia through a behavioural analysis by Sook-Theng Lam, Kian-Meng Yap, Keat-Hoe Yeoh

“…However, qualitative findings reveal that Social Influence plays a significant role in shaping BI, highlighting the importance of peer recommendations and community perceptions. These integrated findings highlight the importance of considering economic, social, and environmental factors in the adoption process. …”
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EXPLORING THE NEXUS BETWEEN WOMEN'S EMPOWERMENT PROGRAMS, EDUCATIONAL ATTAINMENT, AND AGE DIFFERENCES IN POVERTY ALLEVIATION IN NIGERIA by NNANA OKOI OFEM, TIKU ORU TAKIM, TANGBAN EGBE EBAGU, RITA NGOZI OKAFOR

“…The theme "Economic Opportunities and Livelihoods" underscores the significance of economic opportunities and livelihoods afforded by empowerment programs, impacting women's financial stability. Lastly, "Perceptions of Program Impact" captures the diverse perspectives regarding the actual impact of these programs on the lives of the women involved, showcasing varying degrees of positive and negative experiences and outcomes. …”
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A realist evaluation to explain and understand the role of paramedics in primary care by Georgette Eaton, Geoff Wong, Stephanie Tierney, Veronika Williams, Kamal R. Mahtani

“…WP2 involved an analytic auto-netnography, where online conversations among paramedics in primary care were observed to understand paramedics’ perceptions of their role. WP3 utilised focused observations and interviews to delve into the impact of paramedics on the primary care workforce. …”
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The Case for Brutalist Honesty in Medical Education by Markle DT

“…Additionally, we aim to push for high-quality research into student perceptions of trust and the impact that has on their academic outcomes.Keywords: student trust, hidden curriculum, medical students, academic counseling…”
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