Miracle-dz/UniFAR-FTUs huggingface dataset:
Creative techniques for modeling performance reported in financial statements

The profit and loss account summarizes the ensemble of operations that contributed to the formation of the result, profit or loss. The economic theory considers that the goal of any enterprise is to maximize profits. There are, however, enterprises that wish to obtain only a satisfactory profit. Accounting practices allow to enable enterprises to present, within certain limits, results compliant with their goals rather than with reality.
THE PREVALENCE OF BACTERIAL URINARY TRACT INFECTIONS (UTI) AMONG WOMEN ATTENDING ANTENATAL CLINIC IN THE GENERAL HOSPITAL, MINNA IN NIGER STATE

Background: Bacterial Urinary tract infection is common in pregnancy and may lead to complications such as preterm labor and premature rupture of membrane if untreated. Aim: This study investigates the prevalence of urinary tract infection (UTI) among women attending antenatal clinic in the general hospital, Minna. Materials and Methods: A total of 100 urine samples were collected and analyzed for the presence of bacteria.Results: Of the total number of samples investigated, 75 (75.0%) were found to be positive for bacterial UTI. The distribution of infection on the basis of age revealed prevalence rates of 100.0%, 94.4% and 64.0% for age groups 30-39, 20-29 and 40-49 respectively. The prevalence rates for the groups were found to be significantly high (P> 0.05). One hundred and ten bacterial agents were isolated, characterized and identified. Klebsiella spp showed the highest frequency of occurrence of 43 (39.1%) and followed in descending order by Escherichia coli, Staphylococcus aureus, Proetus vulgaris, Pseudomonas aeruginosa and Salmonella spp with 31 (28.2%), 23 (20.9%), 11(10.0%) 1 (0.9%) and 1 (0.9%) respectively. Conclusion: The study revealed a high prevalence of bacterial UTI in the study area for all the age groups investigated. The result underscores the need for the implementation of a control program in the area.
Are Workers Sufficiently Compensated for Being in a Dangerous Job? Evidence from the European Labor Market

This article tests whether or not workers are indifferent between risky and safe jobs in labor market equilibrium as long as wages serve as a utility equalizing device. Using a partial measure of overall job satisfaction - satisfaction with the job related risk - it examines whether or not the wage differentials act as a utility equalizing device on only one job characteristic: the job risk. It uses selectivity corrected models. It turns out that it is important to adjust for selectivity. Results show that wage differentials do not exclusively compensate for workers being in dangerous jobs.
The business culture of a firm applying a customer-intimate philosophy: a conceptual framework

What characterises the culture of a market-oriented firm applying customer-intimacy philosophy? A conceptual framework, inspired by the resource-based perspective, is used as a descriptive and analytical device rather than as a prescriptive model to highlight the business culture of a company that has achieved competitive advantage in the Swedish market. Findings include: outcome of the firm's strategy is attributed to the prevailing culture in the organisation; the firm's commitment to continuous improvement and the behaviour of people in the organisation toward their customers and each other are vital sources for firms to attain sustainable competitive advantage. Concludes that moving from sales to customer-intimacy philosophy requires appreciation of current and changing needs of customers that continuously fine-tune the strategy's compatibility with corresponding values in the firm's business culture. Implications are that in a complete customer-intimacy philosophy, all business processes and individuals are focused on identifying and meeting the needs of customer.
The Viral Polymerase Inhibitor 7-Deaza-2’-C-Methyladenosine Is a Potent Inhibitor of In Vitro Zika Virus Replication and Delays Disease Progression in a Robust Mouse Infection Model

Zika virus (ZIKV) is an emerging flavivirus typically causing a dengue-like febrile illness, but neurological complications, such as microcephaly in newborns, have potentially been linked to this viral infection. We established a panel of in vitro assays to allow the identification of ZIKV inhibitors and demonstrate that the viral polymerase inhibitor 7-deaza-2’-C-methyladenosine (7DMA) efficiently inhibits replication. Infection of AG129 (IFN-α/β and IFN-γ receptor knockout) mice with ZIKV resulted in acute neutrophilic encephalitis with viral antigens accumulating in neurons of the brain and spinal cord. Additionally, high levels of viral RNA were detected in the spleen, liver and kidney, and levels of IFN-γ and IL-18 were systematically increased in serum of ZIKV-infected mice. Interestingly, the virus was also detected in testicles of infected mice. In line with its in vitro anti-ZIKV activity, 7DMA reduced viremia and delayed virus-induced morbidity and mortality in infected mice, which also validates this small animal model to assess the in vivo efficacy of novel ZIKV inhibitors. Since AG129 mice can generate an antibody response, and have been used in dengue vaccine studies, the model can also be used to assess the efficacy of ZIKV vaccines. Article Summary Line: A robust cell-based antiviral assay was developed that allows to screen for and validate novel inhibitors of Zika virus (ZIKV) replication. The viral polymerase inhibitor 7-deaza-2’-C-methyladenosine (7DMA) was identified as a potent ZIKV inhibitor. A mouse model for ZIKV infections, which was validated for antiviral studies, demonstrated that 7DMA markedly delays virus-induced disease in this model.
The influence of anaemia on stroke prognosis and its relation to N‐terminal pro‐brain natriuretic peptide

Anaemia is a negative prognostic factor for patients with heart failure and impaired renal function, but its role in stroke patients is unknown. Furthermore, anaemia has been shown to influence the level of N‐terminal pro‐brain natriuretic peptide (NT‐proBNP), but this is only investigated in patients with heart failure, not in stroke patients. Two‐hundred‐and‐fifty consecutive, well‐defined ischemic stroke patients were investigated. Mortality was recorded at 6 months follow‐up. Anaemia was diagnosed in 37 patients (15%) in whom stroke severity was worse than in the non‐anaemic group, whilst the prevalence of renal affection, smoking and heart failure was lower. At 6 months follow‐up, 23 patients were dead, and anaemia had an odds ratio of 4.7 when adjusted for age, Scandinavian Stroke Scale and a combined variable of heart and/or renal failure and/or elevation of troponin T using logistic regression. The median NT‐proBNP level in the anaemic group was significantly higher than in the non‐anaemic group, and in a multivariate linear regression model, anaemia remained an independent predictor of NT‐proBNP. Conclusively, anaemia was found to be a negative prognostic factor for ischemic stroke patients. Furthermore, anaemia influenced the NT‐proBNP level in ischemic stroke patients, an important aspect when interpreting NT‐proBNP in these patients.
Fifty consecutive hemispherectomies: outcomes, evolution of technique, complications, and lessons learned.

BACKGROUND Techniques for achieving hemispheric disconnection in patients with epilepsy continue to evolve. OBJECTIVE To review the outcomes of the first 50 hemispherectomy surgeries performed by a single surgeon with an emphasis on outcomes, complications, and how these results led to changes in practice. METHODS The first 50 hemispherectomy cases performed by the lead author were identified from a prospectively maintained database. Patient demographics, surgical details, clinical outcomes, and complications were critically reviewed. RESULTS From 2004 to 2012, 50 patients underwent hemispherectomy surgery (mean follow-up time, 3.5 years). Modified lateral hemispherotomy became the preferred technique and was performed on 44 patients. Forty patients (80%) achieved complete seizure freedom (Engel I). Presurgical and postsurgical neuropsychological evaluations demonstrated cognitive stability. Two cases were performed for palliation only. Previous hemispherectomy surgery was associated with worsened seizure outcome (2 of 6 seizure free; P .005). The use of Avitene was associated with a higher incidence of postoperative hydrocephalus (56% vs 18%; P = .03). In modified lateral hemispherotomy patients without the use of Avitene, the incidence of hydrocephalus was 13%. Complications included infection (n = 3), incomplete disconnection requiring reoperation (n = 1), reversible ischemic neurological deficit (n = 1), and craniosynostosis (n = 1). There were no (unanticipated) permanent neurological deficits or deaths. Minor technique modifications were made in response to specific complications. CONCLUSION The modified lateral hemispherotomy is effective and safe for both initial and revision hemispherectomy surgery. Avitene use appears to result in a greater incidence of postoperative hydrocephalus.
Adherence and Acceptability of Once Daily Lamivudine and Abacavir in Human Immunodeficiency Virus Type-1 Infected Children

Background: Data on adherence to and acceptability of once daily lamivudine and abacavir are few. Methods: Twenty-four U.K. human immunodeficiency virus type-1 infected children 2–13 years of age participated in the Pediatric European Network for the Treatment of AIDS (PENTA) 13 single arm, open label pharmacokinetic study of twice (every 12 hours) versus once (every 24 hours) daily lamivudine and abacavir. Caregivers were asked to complete an adherence questionnaire at screening, week 0 (switch once daily to twice daily) and weeks 4, 12 and 24. Acceptability was also assessed at screening and week 24. Results: Fifteen children were taking lamivudine and abacavir as part of their regimens, 8 lamivudine only and 1 abacavir only. After switching to lamivudine/abacavir every 24 hours, 7 (29%) received once daily regimens for all drugs. Twenty-three (96%) caregivers thought that switching to once daily lamivudine/abacavir would make things a lot/a little easier for their child: 17 (71%) thought it was actually easier after switching. Six mothers with children taking a mixture of twice/once daily drugs changed their mind, whereas all mothers of children on once daily regimens agreed that it was a lot easier. Nonadherence (missing doses in the last 3 days) was reported for 8 of 118 (7%) completed questionnaires; missed doses were reported for every drug in the regimen with reasons such as “not at home,” “forgot” or “routine different from normal. ” However, viral loads in all these children remained <100 copies/mL. Conclusion: Adherence to once daily abacavir/lamivudine was good with no evidence of an association between nonadherence and virologic rebound. Acceptability of once daily drugs was best when the whole regimen was dosed once daily.
The diffusion of Internet banking among Singapore consumers

Internet banking is a form of self‐service technology, costing millions of dollars, which leading retail banks have made available in the recent past. An understanding of why users are more accepting of Internet banking services should help bank managers implement this self‐service technology. This study identifies eight characteristics which influenced the rate of adoption. Two of these characteristics, namely accessibility and confidentiality, are new to the literature. The results show that adopters of Internet banking perceive the service to be more convenient, less complex, more compatible to them and more suited to those who are PC proficient. Adopters were also found to be more financially innovative. The perceptions that adopters had about social desirability, confidentiality, accessibility and economic benefits were viewed no differently when adopters were compared with non‐adopters.
Impact of Road Transport on Agricultural Development: A Nigerian Example

Road transport plays an important role in agricultural development. This is because it is the major means of transporting agricultural produce from the farms to the markets as well as to various urban communities. This study examines the impact of road transport on agricultural development in Ilorin East L.G. A of Kwara State. It employs the use of both primary and secondary data. One hundred and fifty copies of questionnaire were distributed systematically to the farmers in the study area. Focus group discussion was also used to obtain information on the impact of road transport on rural development as a whole. Descriptive and analytical statistical methods were both employed to analyze the data gathered. The findings showed that road transport has both positive and negative impact on agricultural development in the study area. However, the bad conditions of the road affect cost of transportation of agricultural produce which in turn affect the rural farmers’ income. This study concludes by suggesting that an improvement in road transport system will lead to increased production by farmers. Community participation in road transport development should also be encouraged in the study area. Keywords : Rural Development, Marketing, Transportation, Agricultural Production & Road Network
Foreign Bank Lending and Information Asymmetries in China

This paper considers whether information asymmetries affect the willingness of foreign banks to participate in syndicated loans to corporate borrowers in China. In line with theoretical literature, ownership concentration of the borrowing firm is assumed to influence information asymmetries in the relationship between the borrower and the lender. We analyze how ownership concentration influences the participation of foreign banks in a loan syndicate using a sample of syndicated loans granted to Chinese borrowers in the period 2004-2009 for which we have information on ownership concentration. We observe that greater ownership concentration of the borrowing firm does not positively influence participation of foreign banks in the loan syndicate. Additional estimations using alternative specifications provide similar results. As foreign banks do not react positively to ownership concentration, we conclude that information asymmetries are not exacerbated for foreign banks relative to local banks in China. Moreover, it appears that increased financial leverage discourages foreign bank participation, suggesting that domestic banks are less cautious in their risk management.
Determinants of Capital Structure of Publicly-Traded Companies in Latin America: The Role of Institutional and Macroeconomics Factors

Recent researches have been evidenced that the specific factors of the countries, as environment legal, institutional and economical exercises influence in the capital structure of the companies of several developed. The present study investigates the determinants of capital structure using panel data, for a sample of 388 companies belonging to the seven larger economies of Latin America (Mexico, Brazil, Argentina, Chile and Peru), in the period between 2001 and 2006. Starting from six indicators of leverage ratio, it was evidenced that the firm-specific factors: current liquidity, profitability, market to book value and size presented the most significant results and the theory of Pecking order seems to be the one that best explains the obtained results. The results for the factors macroeconomic and institutional were not so robust, except for the variable GDP growth, and the least degree for proxies about relevance of the stock market, fiscal load and time of opening of a new business.
Application of A Gaussian Plume Model of Odor Dispersion To Select A Site For Livestock Facilities

The ideal separation distance between a livestock facility and the nearest neighbor to avoid an odor nuisance has not been determined and is somewhat subjective. A windows based computer program was developed to be used as an educational tool and decision aid for planning livestock facilities. The major focus is on control and dispersion of odor, with a secondary emphasis on nutrient management. The odor dispersion model, based on a Gaussian Plume model, was used to predict the level of odor downwind from the odor source. The input variables include wind speed, atmospheric stability categories, odor source strength, and one of two terrain roughness classes. The terrain classes represent a facility surrounded by a flat, open field with crop stubble, or surrounded by a forest barrier. A sensitivity analysis was performed on the primary input variables, and the results are presented in graphical and tabular form. The results provide an objective basis for the evaluation of the suitability of a site for the location of livestock production facilities. Model results indicate that the uses of a forest barrier and odor source control are the most important factors in limiting odor dispersion.
Chronic Experimental Fumonisin Intoxication of Calves

Fumonisins are structurally related mycotoxins produced by the mold Fusarium moniliforme, which is the most common fungal contaminant of com. Fumonisin (FB1) is the most abundant of the fumonisins produced by F. moniliforme. The fumonisins cause encephalomalacia in horses11 and pulmonary hypertension with pulmonary artery medial hypertrophy and right ventricular hypertrophy in swine,4,21 are hepatotoxic in most animal species3,8–10,14,24 and carcinogenic in rats6 and possibly people,22 and are nephrotoxic in rats and rabbits.8,24 Swine also exhibit altered myocardial function when exposed to fumonisins, and porcine cultured endothelium exhibits disruption of barrier function when FB1 is present.7,21 Previously, cattle fed fumonisins experimentally for short periods of time to determine the effects exhibited only minimal hepatic and immune function changes.14,15 Cattle in feed lots are fed large quantities of corn for weight gain and occasionally develop pulmonary hypertension and congestive heart failure even at altitudes that are not usually considered a risk for pulmonary hypertension. This experiment was conducted to determine if cattle develop pulmonary hypertension in response to consumption of fumonisins for prolonged periods of time at altitudes that are not usually associated with pulmonary hypertension in cattle. Fusarium moniliforme was prepared as previously described.26 The F. moniliforme culture material was ground to a fine powder and analyzed for FB1 by high-performance liquid chromatography (HPLC) as previously described.27 The culture material contained 5,500 mg FB1/kg. This F. moniliforme culture material was mixed with com lacking FB1, and the resulting mixture was reassayed. The average fumonisin B1, B2, and B3 levels in the final corn mixture fed to cattle was 328 FB1, 89 ppm FB2, and 23 ppm FB3. Five Holstein steers weighing 86–127 kg were individually housed in pens enclosed in an unheated barn and fed either alfalfa/grass mixed hay and rolled corn (group A) or alfalfa/grass mixed hay and corn mixed with fumonisin culture material (group B). Cattle were purchased after being weaned, allowed to acclimate to the environment, and fed corn at an increasing amount over a period of 7 days to a final consumption level of 0.72% of body weight once daily in all calves. Following 1 week of dietary acclimation, group A cattle were fed rolled corn at the same rate as group B calves. Group B calves were acclimated to the fumonisincontaminated corn over a period of 7 days by blending on treated corn and fumonisin-contaminated corn until after 7
Sensitivity‐Based Calibration of the Soil and Water Assessment Tool for Hydrologic Cycle Simulation in the Cong Watershed, Vietnam

For better water resources management in quality and quantity, an accurate model is needed for simulating the hydrologic cycle and water quality dynamics at a watershed scale. In this study, a semi‐distributed hydrologic model, the Soil and Water Assessment Tool (SWAT), was applied for hydrologic cycle assessment in the Cong Watershed, Vietnam. After model‐output and accuracy‐based sensitivity analyses were conducted without and with observation data, respectively, model parameters were calibrated and validated using meteorological and runoff data observed between 1961 and 1975. Model performance in annual, monthly, and daily flow simulations was assessed using the Nash–Sutcliffe Efficiency coefficient and the coefficient of determination (R2). As a result, the accuracy‐based sensitivity analysis better identified the key parameters, as compared to the model output‐based sensitivity analysis, resulting in better flow simulations in the Cong River. The calibrated model performed well in hydrologic cycle simulations in the Cong Watershed, suggesting the applicability of the SWAT model.
Anal–rectal cytology: A review

The incidence of invasive anal squamous cell carcinoma, a human papilloma virus (HPV) related cancer, is on the rise, especially in HIV positive men who have sex with men (MSM). Like cervical cancer, anal cancer is associated with precursor lesions detectable on exfoliative cytology as squamous intraepithelial lesions and on biopsy as intraepithelial neoplasia. Anal–rectal cytology screening programs, similar to cervical cytology screening programs, have been developed in an effort to detect and to eradicate precursor lesions prior to progression to invasive squamous cell carcinoma. Either conventional or liquid‐based anal–rectal cytology specimens are acceptable, but liquid‐based specimens are preferred. Specimens may be collected by health care professionals or by patients. A minimum of 2,000–3,000 nucleate squamous cells should comprise adequate specimens. Diagnostic terminology as defined by the Bethesda System for Reporting Cervical Cytology (TBS 2001) should be used. Sensitivity and specificity of a single anal–rectal cytology specimen is comparable with that of a single cervical cytology test, but cytological interpretations do not always correlate with lesion severity. Patients with atypical squamous cells of undetermined significance (ASC‐US) or worse should be referred for anoscopy. Diagn. Cytopathol. 2010. © 2009 Wiley‐Liss, Inc.
THE BASICS : WHAT ’ S ESSENTIAL ABOUT THEORY FOR COMMUNITY DEVELOPMENT PRACTICE ? By

The major point of this article is that the multidisciplinary field of community development needs some common theoretical concepts for community development practice. The authors examine three major limitations of theory for community development and discuss why theoretical frameworks are important for the field. There are three major concerns that encompass community development practice: structure, power and shared meaning. These concerns are related to three classical theoretical frameworks: structural functionalism, conflict theory, and symbolic interactionism. These seemingly disparate theories take on a deeper meaning when tied to Giddens’ structuration theory. Giddens’ theoretical perspective is essential for practitioners because of its link between macro and microstructures and the ability of the community to influence macro and micro changes through cultural patterns and norms (modalities). The article includes case studies and examples to illustrate the applicability of key theoretical insights.