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This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.

This study aims to analyze the effect of tax morale in the Tri Hita Karana perspective and tax framing on tax evasion. The experimental design is a 2×2 between-subject which are 56 taxpayers of the Balinese people who live in Palu City, Indonesia. The tax framing variable is manipulated with positive and negative framing scenarios. Each taxpayer determines the amount of income is reported. If the taxpayer reports that his income is getting closer to the real thing, then it is stated that he is doing a lower tax evasion and vice versa. The test results indicate that in the perspective of Tri Hita Karana, taxpayers with high tax morale undertake lower tax evasion than taxpayers with low tax morale. This study also found that taxpayers with positive framing treatment performed lower tax evasion than taxpayers with adverse framing treatment. The results of this study provide evidence that increasing taxpayer compliance and reducing tax evasion can be done with high tax morale internalized in the Tri Hita Karana culture and framing information positively.

Salinity poses a significant threat to the floral plants. Melatonin has emerged as a potential phytohormone to cope with the adverse effects of salinity on plants due to its multifaceted roles in regulating abiotic stresses. The current study aimed to investigate the impact of melatonin on pansy by modifications in physiological indices under salinity stress. Pansy plants were subjected to salinity stress (0, 50, and 100 mM NaCl) and melatonin (control, 50, and 100 µM). Salinity-induced oxidative stress was apparent through enhanced generation of toxic substances. However, melatonin supplementation improved chlorophyll ‘a’, chlorophyll ‘b’, total chlorophyll, glycine betaine (GB), superoxidase dismutase (SOD), peroxidase (POD), catalases (CAT), and glutathione-reductase (GR), thus promoting improved growth under salinity. The activation of plant defense system and regulation of signaling molecules is indication of lessening of toxic substances within the plant cells. Current findings revealed that supplementation of melatonin enhanced pansy tolerance against salinity stress.

TiO2 nanotube (TNT) morphology is crucial for applications in a variety of fields. In this paper, response surface methodology (RSM) has been utilized to optimize the anodizing parameters i.e., electrolyte concentration (C), anodization voltage (V), and time (t) for morphology (e.g., nanotube diameter and length) of TNTs. Ethylene glycol (EG) based electrolyte has been used for anodization employing ammonium fluoride (NH4F) as a source of fluoride ion (F–) with 2.5 vol% H2O. Reliable regression models have been developed between the input variables and the corresponding responses, namely tube diameter and length with multiple regression coefficients of 0.9649 and 0.9253, respectively, revealing a trustworthy association between the actual and those predicted values using the quadratic model. The predicted values of C (0.31 wt%), V (38.44 V), and t (69.37 min) were found to be the optimum anodization condition preceding a TiO2 nanotubes diameter of 99.31 nm and length of 4572.64 nm. It was observed that the nanotubes diameter and length are more affected by anodizing voltage and time, and less sensitive to NH4F concentration. Therefore, RMS could be an appropriate technique to optimize anodizing parameters for producing TiO2 nanotubes with good morphology.

Translation is considered one of the most important skills in studying and learning a language. It is termed as a craft which is thought to be enjoyed by those who aspire to grab a sound command over second language. This study has strived to analyze problem-causing factors faced by the EFL learners in translation particularly in translating present indefinite and past indefinite tenses from Urdu into English and present some suggestions to remedy the problems brought to light by the present study. The present study is quantitative in its approach. The subjects (n=200) of this study are the students of B.Sc. (4th Year) class. In order to achieve the set objectives of the study, the researcher has conducted an achievement test to achieve the set objectives of the study. The test was comprised of such ten (10) sentences of Urdu of which five were of present indefinite and the remaining five were of past indefinite tense. These sentences were taken from the paragraphs which were selected from the past papers of the university (Bahauddin Zakaria University Multan, Pakistan) examinations. This study has also aimed to present some suggestions as remedial measures to remedy these factors which cause problems for the Pakistani EFL learners in translating present indefinite and past indefinite tenses from Urdu into English. The present study recommends that two forms (singular/plural) of the first form of a verb should be given in the first column instead of infinitival meaning of this form, the exact Urdu meaning of this form of should be given and the grammar books should also give the meaning of the past form of a verb.

The dry temperate forests of Pakistan exhibit rich diversity of understory floral species. These important and endemic plant species play a pivotal role in ecosystem functioning and providing livelihoods to the forest communities. South Waziristan, located in the southwest of Pakistan, is known for its rare pure stands of Pinus gerardiana Wallichex. D. Don forests. The rapidly expanding population and current state of affairs are leading to deforestation and causing disturbance to the understory vegetation of this valuable forest. The current study aims to fill the currently scanty information present in the literature regarding the diversity status of understory vegetation in P. gerardiana forests. Data of understory vegetation diversity were gathered for the northern and southern aspects of the forest. A 50 m2 sampling plot along with the placement of fifty 1x1m2 quadrats on both sites were laid out to determine species dominance, diversity, and evenness using Simpson, Shanon, Marglef, and Buzas–Gibson indices. The study depicted 612 individuals of about 29 species representing 23 families from the study site. The most abundant species in all of the sites was Salvia Glutinosa cccIV = 0.52. The southern aspect depicted the lowest diversity, but had high species dominance. Allium carolinianum DC. in this site was the most important species (IV = 0.74). The most abundant species were medicinal plants (75%), followed by edible plants (25%). Aspect had a significant effect on the understory vegetation and different categories of plants with respect to their diversity, dominance, and evenness as predicted by the various diversity indices. This study provides essential insight in to the florisitic diversity and community structure of the fragile pine nut understory vegetation in South Waziristan, which was hitherto not available. It was concluded that the southern aspect of understudy dry temperate forests depicted lower diversity and density as compared with the northern aspect. But it was observed that the southern aspect more specifically had more density and diversity of medicinal plants. It is therefore the need of the hour that conservation of these species from grazing and unsustainable harvesting must be ensured to sustain the livelihood of the inhabitants.