Miracle-dz/UniFAR-FTUs huggingface dataset:
Financial Accounting Fraud Detection Using Business Intelligence

The paper investigates the inherent problems of financial fraud detection and proposes a forensic accounting framework using business intelligence as a plausible means of addressing them. The paper adopts an empirical case study approach to present how business intelligence could be used effectively in the detection of financial accounting fraud. The proposed forensic accounting framework using business intelligence (BI) provides a three-phase model via novel knowledge discovery technique to perform the financial analysis such as ratio analysis for a business case scenario. The implementation of the framework practically demonstrates by using their accounting data how the technologies and the investigative methods of trend analysis could be adopted in order to investigate fraudulent financial reporting unlike traditional methods of vertical and horizontal analysis for the business case study. Finally, the results justify the effectiveness of the proposed BI model in proactively identifying, classifying and evaluating financial fraud in the organisation. This research further leads to practical follow-up steps that would serve as guidelines for the forensic accounting auditors and management to focus on the prime areas of financial fraud present in the case study. Overall, the proposed model caters to detecting various types of accounting fraud as well as aids in continuous improvement of an organisation? s accounting, audit, systems and policies through the feedback loop.
Antitumor necrosis factor treatment for pediatric inflammatory bowel disease

&NA; Infliximab, adalimumab, and certolizumab are monoclonal antibodies against tumor necrosis factor‐&agr; (TNF&agr;), a proinflammatory cytokine with an increased expression in the inflamed tissues of inflammatory bowel disease (IBD) patients. Currently, infliximab is the only anti‐TNF drug that has been approved for use in refractory pediatric Crohn's disease (CD). Nevertheless, adalimumab and certolizumab have been used off‐label to treat refractory pediatric IBD. Over the past 10 years, anti‐TNF treatment has been of great benefit to many pediatric IBD patients, but their use is not without risks (infections, autoimmune diseases, malignancies). Despite the growing experience with these drugs in children with IBD, optimal treatment strategies still need to be determined. The purpose of this review is to summarize the current knowledge on the use of anti‐TNF drugs in pediatric IBD and to discuss the yet‐unsolved issues. (Inflamm Bowel Dis 2011;)
LUMINOUS AND DARK MATTER PROFILES FROM GALAXIES TO CLUSTERS: BRIDGING THE GAP WITH GROUP-SCALE LENSES

Observations of strong gravitational lensing, stellar kinematics, and larger-scale tracers enable accurate measures of the distribution of dark matter (DM) and baryons in massive early-type galaxies (ETGs). While such techniques have been applied to galaxy-scale and cluster-scale lenses, the paucity of intermediate-mass systems with high-quality data has precluded a uniform analysis of mass-dependent trends. With the aim of bridging this gap, we present new observations and analyses of 10 group-scale lenses at ⟨ z ⟩ = 0.36 ? > , characterized by Einstein radii θ Ein = 2 &farcs; 5 − 5 &farcs; 1 ? > and a mean halo mass of M 200 = 10 14.0 M ⊙ . > We measure a mean concentration c200 = 5.0 ± 0.8 consistent with unmodified cold dark matter halos. By combining our data with other lens samples, we analyze the mass structure of ETGs in 1013 M ⊙ ? > –1015 M ⊙ ? > halos using homogeneous techniques. We show that the slope of the total density profile γtot within the effective radius depends on the stellar surface density, as demonstrated previously, but also on the halo mass. We analyze these trends using halo occupation models and resolved stellar kinematics with the goal of testing the universality of the DM profile. Whereas the central galaxies of clusters require a shallow inner DM density profile, group-scale lenses are consistent with a Navarro–Frenk–White profile or one that is slightly contracted. The largest uncertainties arise from the sample size and likely radial gradients in stellar populations. We conclude that the net effect of baryons on the DM distribution may not be universal, but more likely varies with halo mass due to underlying trends in star formation efficiency and assembly history.
Air pollution, genetics, and allergy: an update

Purpose of reviewAir pollution has been increasingly associated with diverse adverse health outcomes, including airway diseases. Data suggest that gene–environment interactions are important in this context. However, evidence regarding causal effects of exposure and development of allergic conditions specifically remains immature. We review the developments of the past 18 months regarding air pollution, genetics and epigenetics, and allergy. Recent findingsConflicting evidence for air pollution as causative in the development of allergic disease persists. However, recent data support the associations between long-term exposure to traffic-related pollutants and newly developed sensitization in children. Studies from India and China demonstrate the global burden of health-related costs attributed to air pollutants and allergic diseases. The effect of exposure seems to be modified by coexposures of allergens as well as genetic variants, particularly those moderating response to oxidative stress. Potential links between exposures and epigenetic (DNA methylation) changes with consequences for disease development are also reinforced. SummaryData over the past 18 months support prior literature that air pollutants cause exacerbation, and possibly onset, of allergic disease. Regarding the onset of asthma specifically, the evidence of causality has grown significantly, but it remains difficult to separate allergic from nonallergic asthma. Effect of modification by genetic variants and epigenetic changes warrants further study.
A Novel Fabrication Technique for MEMS Based on Agglomeration of Powder by ALD

This paper describes a novel fabrication technique for microelectromechanical systems (MEMS) based on the agglomeration of micron-sized powder into rigid 3-D porous structures by means of atomic layer deposition (ALD). Since ALD is performed at low temperatures, such structures can be created from a broad variety of materials. It is shown that the compatibility of substrates with embedded porous structures to common back-end-of-line environment can be regained, and post-processed by applying standard processes of MEMS and integrated circuit technology is possible. In such a way, for the first time, nearly any material can be integrated onto silicon substrates in a simple and generic way. Moreover, not only a particular porosity or internal surface can be targeted. The bulk properties of the structure can be tailored as well, which opens up unique prospects for the future of MEMS.
DDH Epidemiology Revisited: Do We Need New Strategies?

Background Although the developmental dysplasia of the hip (DDH) is well known to pediatric orthopedists, its etiology has still remained unknown and despite dedication of a vast majority of research, the results are still inadequate and confusing. The exact incidence of DDH and its relationship with known risk factors in Iran is still unknown. Here we represent the results of one year study on the incidence and related conditions of DDH. Methods Sonography was performed on the hip joints of 1073 full term healthy newborns at Imam Khomeini Hospital from March 2013 to March 2014. The results were classified according to Graf's classification. Pathologic hips were cross checked by the known risk factors for DDH. Results A significant correlation was found between DDH and breech presentation (P=0.000), torticollis (P=0.004), metatarsus adductus (P=0.024). Conclusion The incidence of DDH is significantly high in the studied group of neonates, suggesting reevaluation of current approach to DDH. The screening protocols need to be improved with the help of trained pediatricians and other health professions.
Bone Marrow SSEA1+ Cells Support the Myocardium in Cardiac Pressure Overload

Rationale Stage specific embryonic antigen 1+ (SSEA1+) cells have been described as the most primitive mesenchymal progenitor cell in the bone marrow. Cardiac injury mobilizes SSEA1+ cells into the peripheral blood but their in vivo function has not been characterized. Objective We generated animals with chimeric bone marrow to determine the fate and function of bone marrow SSEA1+ cells in response to acute cardiac pressure overload. Methods and Results Lethally irradiated mice were transplanted with normal bone marrow where the wild-type SSEA1+ cells were replaced with green fluorescent protein (GFP) SSEA1+ cells. Cardiac injury was induced by trans-aortic constriction (TAC). We identified significant GFP+ cell engraftment into the myocardium after TAC. Bone marrow GFP+ SSEA1 derived cells acquired markers of endothelial lineage, but did not express markers of c-kit+ cardiac progenitor cells. The function of bone marrow SSEA1+ cells after TAC was determined by transplanting lethally irradiated mice with bone marrow depleted of SSEA1+ cells (SSEA1-BM). The cardiac function of SSEA1-BM mice declined at a greater rate after TAC compared to their complete bone marrow transplant counterparts and was associated with decreased bone marrow cell engraftment and greater vessel rarefication in the myocardium. Conclusions These results provide evidence for the recruitment of endogenous bone marrow SSEA1+ cells to the myocardium after TAC. We demonstrate that, in vivo, bone marrow SSEA1+ cells have the differentiation potential to acquire endothelial lineage markers. We also show that bone marrow SSEA1+ deficiency is associated with a reduced compensatory capacity to cardiac pressure overload, suggesting their importance in cardiac homeostasis. These data demonstrate that bone marrow SSEA1+ cells are critical for sustaining vascular density and cardiac repair to pressure overload.
Filtering of intended motion for real-time tremor compensation in human upper limb using surface electromyography

The recorded motion from (pathological) tremor patient may consist of the involuntary tremulous component and the intended motion. These two components have to be separated so that the actuation part will be able to suppress only the tremor. This paper proposes an algorithm to remove the intended motion by using an extended Kalman filter with the help of adaptive high-pass filter. The effectiveness of the algorithm is also shown in the presence of stimulation artifacts. It is part of the active pathological tremor compensation project for human upper limb.
Mouse Clr-g, a Ligand for NK Cell Activation Receptor NKR-P1F: Crystal Structure and Biophysical Properties

Interactions between C-type lectin-like NK cell receptors and their protein ligands form one of the key recognition mechanisms of the innate immune system that is involved in the elimination of cells that have been malignantly transformed, virally infected, or stressed by chemotherapy or other factors. We determined an x-ray structure for the extracellular domain of mouse C-type lectin related (Clr) protein g, a ligand for the activation receptor NKR-P1F. Clr-g forms dimers in the crystal structure resembling those of human CD69. This newly reported structure, together with the previously determined structure of mouse receptor NKR-P1A, allowed the modeling and calculations of electrostatic profiles for other closely related receptors and ligands. Despite the high similarity among Clr-g, Clr-b, and human CD69, these molecules have fundamentally different electrostatics, with distinct polarization of Clr-g. The electrostatic profile of NKR-P1F is complementary to that of Clr-g, which suggests a plausible interaction mechanism based on contacts between surface sites of opposite potential.
Uplink cooperation in wireless networks with NICE processing

There has been a lot of recent interest in the potential of inter-base station cooperation techniques to manage excessive out-of-cell interference in evolving cellular networks. In this paper, we propose and describe a signal processing approach based on a novel Network Interference Cancellation Engine (NICE), which opportunistically cancels dominant out-of-cell interference by exchanging decoded dominant interferer data among cooperating cells and reconstructing interfering signals. Simulation results with NICE processing in cellular networks show that substantial improvements in signal-to-interference-plus-noise ratio may be achieved over current non-cooperative multi-antenna receiver processing techniques while allowing backhaul overhead to be reduced by approximately between one and two orders of magnitude relative to joint processing techniques employing the exchange of complex-valued received signal samples.
Multidrug Resistance Conferred by Novel DNA Polymerase Mutations in Human Cytomegalovirus Isolates

ABSTRACT The emergence of antiviral-resistant cytomegalovirus (CMV) strains is a continuing clinical problem, with increased numbers of immunocompromised patients given longer-duration antiviral prophylaxis. Two previously unrecognized CMV DNA polymerase mutations (N408K and A834P) identified separately and together in at-risk lung and kidney transplant recipients and a third mutation (L737M) identified in a liver transplant recipient were characterized by marker transfer to antiviral-sensitive laboratory strains AD169 and Towne. Subsequent phenotypic analyses of recombinant strains demonstrated the ability of mutation N408K to confer ganciclovir (GCV) and cidofovir (CDV) resistance and of mutation A834P to confer GCV, foscarnet, and CDV resistance. Mutation L737M did not confer resistance to any of the antiviral agents tested. A recombinant strain containing both N408K and A834P demonstrated increased GCV and CDV resistance compared to the levels of resistance of the virus containing only the A834P mutation. The addition of mutation N408K in combination with A834P also partially reconstituted the replication impairment of recombinant virus containing only A834P. This suggests that perturbation of both DNA polymerization (A834P) and exonuclease (N408K) activities contributes to antiviral resistance and altered replication kinetics in these mutant strains. The identification of these multidrug-resistant CMV strains in at-risk seronegative recipients of organs from seropositive donors suggests that improved prophylactic and treatment strategies are required. The additive effect of multiple mutations on antiviral susceptibility suggests that increasing antiviral-resistant phenotypes can result from different virus-antiviral interactions.
Feasible D2D communication distance in D2D-enabled cellular networks

In D2D-enabled cellular networks, data communications between user equipments (UEs) can be completed by two modes: the cellular mode and the D2D mode where UEs bypass the base station and directly communicate with each other. Usually the transmission mode is selected based on the distance between the UEs. In this paper, the feasible D2D communication distance, i.e., the maximum allowable distance for D2D communications, in a D2D-enabled cellular network is analyzed. To proceed, the coverage probabilities of the cellular and the D2D modes are first derived in closed-forms. Different from prior studies, both the uplink and the downlink transmissions are considered when analyzing the coverage probability of the cellular mode and multi-cell interference is also taken into account in the analysis. Based on the analytical results on the coverage probabilities, the maximum allowable distance for D2D communications is then given in closed-form. The impacts of various system parameters on the maximum allowable distance for D2D communications are finally discussed. The analytical result theoretically justifies the traffic offloading function of D2D communications and shows that D2D communications is applicable especially for modern cellular communication networks where base stations are densely deployed. It also provides an effective guidance on mode selection in D2D-enabled cellular networks.
Schedulability of event-driven code blocks in real-time embedded systems

Many real-time embedded systems involve a collection of independently executing event-driven code blocks, having hard real-time constraints. Tasks in many such systems, like network processors, are either not preemptable or have restrictions on the number of preemptions allowed. All the previous work on the schedulability analysis of such systems either have exponential complexity, or allow unbounded number of preemptions and axe usually based on heuristics. In this paper we present the exact necessary and sufficient conditions under EDF, for the schedulability of such a collection of code blocks in a non-preemptive environment, and give efficient algorithms for testing them. We validate our analytical results with experiments and show that the schedulability analysis problem in such systems can be exactly and efficiently solved in practice.
The Moderator Role of Perceived Emotional Intelligence in the Relationship between Sources of Stress and Mental Health in Teachers

Abstract This study analyzes the role of Perceived Emotional Intelligence (PEI) on sources of job stress and mental health in 250 elementary school teachers from Jaén (Spain). The aim of the study was two-fold: (1) to analyze the associations between Perceived Emotional Intelligence (PEI), sources of occupational stress and mental health; and (2) to determine whether PEI moderates the relationship between sources of occupational stress and mental health. An initial sample of 250 teachers was assessed Three questionnaires, the Trait Meta-Mood Scale, the Sources of Stress Scale in Teachers and the Medical Outcomes Study 36-item Short Form Health Survey, were used to evaluate PEI, sources of occupational stress and mental health, respectively. Teachers with higher levels of emotional attention reported lower levels of mental health (r = –.30; p < .001), while teachers showing high emotional clarity reported better emotional role (r = .14; p < .05) and social functioning (r = .15; p < .05). Moreover, PEI components moderate the relationship between sources of occupational stress and emotional role. Specifically, each significant interaction (i.e., deficiencies x attention, adaptation x attention, and adaptation x clarity) made a small and unique contribution in the explanation of emotional role (all p < .05, all sr 2 ∼ .02). Finally, our results imply that PEI is an important moderator of teachers´ occupational stressors on mental health.
Familiar Face Priming: The Role of Second-Order Configuration and Individual Face Recognition Abilities

The role of second-order configuration—that is, metric distances between individual features—for familiar face recognition has been the subject of debate. Recent reports suggest that better face recognition abilities coincide with a weaker reliance on shape information for face recognition. We examined contributions of second-order configuration to familiar face repetition priming by manipulating metric distances between facial features. S1 comprised familiar face primes as either: unaltered, with increased or decreased interocular distance, with increased or decreased distance between nose and mouth; or a different familiar face (unprimed). Participants performed a familiarity decision task on familiar and unfamiliar S2 targets, and completed a test battery consisting of three face identity processing tests. Accuracies, reaction times, and inverse efficiency scores were assessed for the priming experiment, and potential priming costs in inverse efficiency scores were correlated with test battery scores. Overall, priming was found, and priming effects were reduced only by primes with interocular distance distortions. Correlational data showed that better face recognition skills coincided with a weaker reliance on second-order configurations. Our findings (a) suggest an importance of interocular, but not mouth-to-nose, distances for familiar face recognition and (b) show that good face recognizers are less sensitive to second-order configuration.
Communication of (e)motion through performance: Two case studies

This paper examines the role of the communication of activity in the communication of emotion in music performance. The starting point is the hypothesis that performers are especially well able to communicate levels of activity and that communication of emotions is to a considerable extent based on this communication. Two case studies are reported that confirm that the ability of performers to communicate the activity of an emotional interpretation of a musical passage is stronger than the ability to communicate the valence of an emotional interpretation. In the first case study, the performers expressed discrete categories of emotions, but the two low activity emotions were strongly associated and happiness was not always reliably communicated. In the second case study, the communication of activity was much stronger than the communication of valence. The question is raised whether emotion in music performance exists without perception of activity and whether communication of emotion is sometimes rather communication of motion.
Human Dirofilariasis in Japan

Human filariasis is mainly caused by the parasites, Wuchereria bancrofti and Brugia malayi, whose adults live in the lymphatic vessels of humans. In Japan, bancroftian filariasis was once endemic, but has been completely eradicated from the country. Although imported cases of filariasis are occasionally reported [1, 2, 3], no autochthonous case has been identified in recent years. By contrast, more than 10 cases of filariasis of animal origin are diagnosed annually in Japan. The most important parasite responsible for zoonotic filariasis in Japan is Dirofilaria immitis, the canine heartworm. The adult worms reside in the pulmonary arteries and the right ventricle, resulting in severe heart failure, which may cause sudden death of the affected dog. Humans can also be infected with D. immitis by a mosquito bite, but the larvae are unable to reach maturity in humans or primates, which are unsuitable hosts. Infected people present either pulmonary infarct or a subcutaneous nodule. The parasite is also occasionally observed in a deep inner organ. Hence, it is frequently confused with malignant tumor. Human dirofilariasis, therefore, can be categorized into two groups: pulmonary and extra-pulmonary dirofilariasis. Extra-pulmonary dirofilariasis is classified further into four groups: cardiovascular, subcutaneous, visceral, and ophthalmic dirofilariasis. In this article, we focus on the studies of zoonotic filariasis that have been carried out by Japanese researchers in Japan.