Miracle-dz/UniFAR-FTUs huggingface dataset:
The influence of Company Characteristics Factors to Activity Based Costing System Implementation

This study tried to determine the implementation of activity based costing system rate and to examine the relationship between company characteristics such as industry type, numbers of employees, numbers of products, and level of overhead and ABC implementation. The findings revealed that ABC implementation in the context of Jordanian Manufacturing Companies is approximately 19.5% measured according to the number of implementers companies within Jordanian Manufacturing Companies. In order to test hypotheses Logistic regression and chi-square used in the current study. The findings in this study reveals that company sectors, size - number of employees, diversity -number of product, and level of overhead cost don’t have significant influence on the implementation of ABC among manufacturing shareholding firms in Jordan. Therefore hypotheses H1a, H1b, H1c, H2, H3, and H4 are rejected.
How to Maintain a Cariostatic Fluoride Concentration in the Oral Environment

ince the primary effect of fluoride (F) on caries control is post-eruptive, any method of fluoride use, to be effective, should be able to maintain a constant fluoride concentration in the oral environment. Fluoridated water and F dentifrice are still regarded, respectively, as systemic and topical methods of F use, and they are considered to be the most effective F regimens for interfering with the caries process. However, our understanding of how these apparently different methods of F use maintain F in the oral environment has not been fully elucidated. Thus, the aim of this article is to consider evidence that fluoridated water and F dentifrice differ only in the manner that F is kept in the oral environment during the intervals that water is not being drunk or the teeth are not being brushed.
Starting at the end: telomeres and telomerase in arthropods

Abstract Telomere composition and structure have been studied in several arthropods allowing us to better understand the evolution of such an important portion of the eukaryotic chromosomes. Genes coding for telomerase reverse transcriptase (TERT) have been sequenced and studied in few arthropod species only, where they resulted highly transcribed also in somatic tissues suggesting a different TERT regulation in respect to vertebrates. Contrary to the strict conservation of telomeres, subtelomeric regions were more polymorphic and heterogeneous in composition and frequently contained retrotransposable elements that strongly influenced subtelomere evolution.
A Contract-based and Trust-aware Collaboration Model. (Un modèle de collaboration basé sur les contrats et la confiance)

Nowadays, information technologies provide users ability to work with anyone, at any time, from everywhere and with several heterogeneous devices. This evolution fosters a new distributed trustworthy collaboration model where users can work on shared documents with whom they trust. Multi-synchronous collaboration is widely used for supporting collaborative work by maintaining simultaneous streams of user activities which continually diverge and converge. However, this model lacks support on how usage restrictions on data can be expressed and checked within the model. This thesis proposes "C-PPC", a multi-synchronous contract-based and trust-aware collaboration model. In this model, contracts are used as usage rules and users collaborate according to trust levels they have on others computed according to contract compliance. We formalize contracts by using deontic concepts: permission, obligation and prohibition. Contracts are enclosed in logs of operations over shared data. The C-PPC model provides a mechanism for merging data changes and contracts. Any user can audit logs at any time and auditing results are used to update user trust levels based on a trust metric. We propose a solution relying on hash-chain based authenticators that ensures integrity of logs and user accountability. We provide algorithms for constructing authenticators and verifying logs and prove their correctness. A set of experimental results shows the feasibility of the C-PPC model
Peroxidase Activity and Lipid Peroxidation in Strawberry (Fragaria X ananassa) Plants Under Low Temperature

The activity of peroxidase (PRX) isozyme, lipid peroxidation (Malondialdehyde, MDA content) and cell membrane injury were studied during low temperature treatment for different periods in strawberry (Fragaria x ananassa cv. Camarosa) leaf tissues. Seedlings were grown for six weeks (plants had 4-5 leaves) in a greenhouse then the plants were transferred to a climate chamber with constant 5 o C, 60% relative humidity, 14/10 h (light/dark) photoperiod regime and 4 LS light intensity for 1, 4, 7 or 10 days to impose a low temperature stress. In general, low temperature application during 10 days caused a linear increase in MDA content. Native polyacrylamide gel electrophoresis (PAGE) of both acidic and basic peroxidase (PRX) isozymes yielded a single sharp protein band with Rf=0.23 and Rf=0.17, respectively. In addition data indicated a strong relationship between band intensities and the duration of the low temperature treatment. However, the considerable increase of PRX activities could not stop the deleterious effects of low temperature, but reduced severity of stress, thus showing a reduction in the percentage of injury on the 7 th day which is correlated with cold-acclimation of strawberry leaf tissues under low temperature.
Prime (Information) Brokerage

We show that hedge funds gain an information advantage from their prime broker banks regarding the banks’ corporate borrowers. The connected hedge funds make abnormally large trades in the stocks of borrowing firms prior to loan announcements, and these trades outperform other trades. The outperformance is particularly strong for trades of hedge funds that have high revenue potential for prime broker banks. These informed trades appear to be based on information not just about the loan itself but also about firms’ fundamentals such as future earnings. Finally, we find evidence suggesting that equity analysts inside the banks are one potential conduit of information transfer.
In vivo protein stabilization based on fragment complementation and a split GFP system

Protein stabilization was achieved through in vivo screening based on the thermodynamic linkage between protein folding and fragment complementation. The split GFP system was found suitable to derive protein variants with enhanced stability due to the correlation between effects of mutations on the stability of the intact chain and the effects of the same mutations on the affinity between fragments of the chain. PGB1 mutants with higher affinity between fragments 1 to 40 and 41 to 56 were obtained by in vivo screening of a library of the 1 to 40 fragments against wild-type 41 to 56 fragments. Colonies were ranked based on the intensity of green fluorescence emerging from assembly and folding of the fused GFP fragments. The DNA from the brightest fluorescent colonies was sequenced, and intact mutant PGB1s corresponding to the top three sequences were expressed, purified, and analyzed for stability toward thermal denaturation. The protein sequence derived from the top fluorescent colony was found to yield a 12 °C increase in the thermal denaturation midpoint and a free energy of stabilization of -8.7 kJ/mol at 25 °C. The stability rank order of the three mutant proteins follows the fluorescence rank order in the split GFP system. The variants are stabilized through increased hydrophobic effect, which raises the free energy of the unfolded more than the folded state; as well as substitutions, which lower the free energy of the folded more than the unfolded state; optimized van der Waals interactions; helix stabilization; improved hydrogen bonding network; and reduced electrostatic repulsion in the folded state.
Pengaruh Good Corporate Governance terhadap Tax Avoidance

Penelitian ini bertujuan untuk menguji secara empiris: (1) pengaruh kepemilikan institusional terhadap tax avoidance, (2) pengaruh presentase komisaris independen terhadap tax avoidance, (3) pengaruh jumlah komite audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan publik yang terdaftar di Bursa efek Indonesia dengan sampel perusahaan manufaktur. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling.Hasil penelitian menunjukkan bahwa: (1) terdapat pengaruh kepemilikan institusional terhadap tax avoidance, (2) tidak terdapat pengaruh komisaris independen terhadap tax avoidance, (3) terdapat pengaruh komite audit terhadap tax avoidance.
Regulation of Efflux Pump Expression and Drug Resistance by the Transcription Factors Mrr1, Upc2, and Cap1 in Candida albicans

ABSTRACT Constitutive overexpression of the Mdr1 efflux pump is an important mechanism of acquired drug resistance in the yeast Candida albicans. The zinc cluster transcription factor Mrr1 is a central regulator of MDR1 expression, but other transcription factors have also been implicated in MDR1 regulation. To better understand how MDR1-mediated drug resistance is achieved in this fungal pathogen, we studied the interdependence of Mrr1 and two other MDR1 regulators, Upc2 and Cap1, in the control of MDR1 expression. A mutated, constitutively active Mrr1 could upregulate MDR1 and confer drug resistance in the absence of Upc2 or Cap1. On the other hand, Upc2 containing a gain-of-function mutation only slightly activated the MDR1 promoter, and this activation depended on the presence of a functional MRR1 gene. In contrast, a C-terminally truncated, activated form of Cap1 could upregulate MDR1 in a partially Mrr1-independent fashion. The induction of MDR1 expression by toxic chemicals occurred independently of Upc2 but required the presence of Mrr1 and also partially depended on Cap1. Transcriptional profiling and in vivo DNA binding studies showed that a constitutively active Mrr1 binds to and upregulates most of its direct target genes in the presence or absence of Cap1. Therefore, Mrr1 and Cap1 cooperate in the environmental induction of MDR1 expression in wild-type C. albicans, but gain-of-function mutations in either of the two transcription factors can independently mediate efflux pump overexpression and drug resistance.
The Effects of the Broadband UVA Radiation on Myeloid Leukemia Cells: The Possible Role of Protein Kinase C in Mediation of UVA‐lnduced Effects

Abstract— We examined the effects of broadband UVA radiation (320–400 nm) on a rat myeloid leukemia cell line–chlo‐roma (ChL). A Phillips face tanner model HB 171/A was used as a light source. Chloroma were irradiated through a 5 mm thick glass Alter that cut off all of the UVB contamination. The irradiances were measured, from 250 to 400 nm, with a well‐characterized and calibrated double‐grating spectroradiometer Optronic 742. The overall uncertainty of dose evaluation was estimated to be <15% (2s̀). The cells were irradiated with UVA doses of 4 and 8 J/cm2 and cultured thereafter for 24 h. After this period of time, a marked decline up to 50% was observed in cell proliferation in UVA‐irradiated ChL cultures. The cell proliferation decline was found to be caused by simultaneously occurring G2/M phase cell cycle arrest and apoptosis in part of the UVA‐irradiated ChL population. Concomitantly, with the decline in cell proliferation, an increase was observed in the expression of the major histocompatibility (MHC) class I and II antigens. Because protein kinase C (PKC) is known to regulate cell proliferation, apoptosis and expression of MHC antigens, and because UVA was shown to regulate PKC activity/expression, we therefore examined whether UVA irradiation has any effect on the expression of isozymes of PKC. Western blots revealed that ChL express α, βI, δ, α, γ, and π isozymes of PKC and that expression of all isozymes declined 24 h after UVA irradiation (8 J/cm2). Finally, PKC activation in ChL by exposure to phorbol ester caused cell cycle arrest in G1 phase but did not induce apoptosis. This suggests that the previously shown UVA‐induced PKC activation in ChL might be responsible for the induction of MHC antigens but the simultaneously observed ChL apoptosis is likely to be mediated by PKC down‐regulation. All together, our results suggest that UVA, at irradiance levels that resemble the outdoor exposure, may have profound effects on the immune‐related properties of leukocytes. Thus, we speculate that in vivo the immune functions of leukocytes passing through dermal capillaries might be altered by exposure to solar UVA radiation.
[Presence of malnutrition and risk of malnutrition in institutionalized elderly with dementia according to the type and deterioration stage].

OBJECTIVE To determine if there exist differences in the nutritional status of patients with dementia according to the type and severity of the disease. METHOD In this cross-sectional study we carried out an assessment of the nutritional status (anthropometrical assessment, Mini Nutritional Assessment, Chang's protocol) in 83 institutionalized elderly diagnosed with dementia at evolutionary states of 5, 6, and 7 of GDS (Global Deterioration Scale) and FAST (Functional Assessment Stating). The results were analyzed by the Chi-squared, ANOVA, or Kruskal-Wallis tests, the Scheffé's posteriori contrasts, and the linear trend test. Significance was considered at p < 0.05. RESULTS The mean age of the patients was 81.22 years. The BMI revealed that 21% of the sample were at risk for malnourishment and 14.5% were malnourished. However, by using the MNA, 56.6% of the patients were at risk for malnourishment and 41% were malnourished. According to the Chang's method, the percentage of malnourished patients was increased to 75.9%. None of these variables showed an association with the type of dementia. A significant association was observed between the evolutionary state of dementia and the BMI (p = 0.004), MNA (p = 0.002 and p = 0.006 for the score and the category, respectively), the muscle circumference of the arm (p = 0.043) and the calf circumference (p = 0.043) but not with the percentage of fat mass nor the nutritional diagnosis established by the Chang's method (degree and type of MN). The linear trend test confirmed that both the MNA and BMI scores and the muscle circumference of the arm and the calf circumference were lower in the more severe dementia states. CONCLUSION Irrespective of the type of dementia, the presence of malnourishment in institutionalized elderly increases in parallel to the evolutionary degree of the dementia.
Cloud e-learning service strategies for improving e-learning innovation performance in a fuzzy environment by using a new hybrid fuzzy multiple attribute decision-making model

The purpose of this study was to address this problem by applying a new hybrid fuzzy multiple criteria decision-making model including (a) using the fuzzy decision-making trial and evaluation laboratory (DEMATEL) technique to construct the fuzzy scope influential network relationship map (FSINRM) and determine the fuzzy influential weights of the fuzzy DEMATEL-based analytic network process (DANP) as well as (b) the modified VIKOR method combining fuzzy influential weights of fuzzy DANP to integrate each criterion of fuzzy performance gaps into dimensions and, overall, to examine the interdependent and feedback problems among various dimensions/criteria of cloud e-learning services for creating the excellent improvement plan based on the FSINRM to implement the strategic orientations. An empirical case of the network communication service industry was used as an example to show the proposed methods and ultimately present the most effective improvement plan for decision-makers to achieve the aspiration level.
Initial Public Offering

Diplomova prace se zabýva procesem primarniho upisu akcii na burze cenných papirů. Popisuje zakladni faze IPO, vyjmenovava výhody a nevýhody tohoto zdroje financovani. Nastiňuje jine alternativy, kterými firmy mohou finacovat sve podnikatelske aktivity. Dale prace uvadi hlavni podminky, ktere musi splnit každý uchazec, který hodla uspěsně vstoupit na burzu. Zminěn je i proces primarni emise dluhopisů. Prakticka cast popisuje historii IPO v CR, vyjmenovava veskere realizovane primarni upisy na BCPP, a to vcetně komentařů přednich analytiků k jednotlivým IPO, detailniho popisu vstupu každeho emitenta na burzu a grafickeho vyjadřeni kurzu emise v case v komparaci s PX indexem.
Negotiating sustainable development : an analysis of the bargains between the state and mining multinational enterprises in the Chilean copper mining Global Production Network

The latest processes of globalisation have brought major changes in the world’s social fabric. Today, places are connected by an intricate web of relations and flows, determining their development possibilities. The natural resource rich countries and regions have been plugged into these global production networks, but despite their natural wealth, they have not successfully reached a sustainable development path. Orthodox economic theories have assuming positive externalities from FDI flows fail to capture this outcome. However, recent developments in the Economic Geography literature provide an analysis of uneven development in the guise of the Global Production Networks approach. This literature acknowledges the decisive role of power in producing a strategic coupling between the host region/country interests and the extractive multinational enterprises, something crucial in the extractive industries. This research focuses on the mining industry, as a way to advancing a better understanding of the relationship between the extractive industry and sustainable development of host regions. For this, it uses the Chilean copper mining as a case study. Hence, this research tries to contribute to the general question of how the mining industry affects uneven regional and national development in the context of the latest globalisation process by: first, incorporating the GPN in analysing the extractives industries; second, unpacking the concept of bargaining power, to explain issues related to value capture; third, providing empirical evidence about the successive bargains taking place between the mining MNEs and Chilean State in different nodes, and their implications for sustainable development; and fourthly, establishing the role of the State in the successive bargains taking place with the mining MNEs in the current Chilean copper mining GPN.
Congenital hypopituitarism and conjugated hyperbilirubinemia in two infants.

Congenital hypopituitarism in children is a well-recognized entity. 1-10 The association of severe neonatal hypoglycemia with growth hormone or adrenocorticotropin insufficiency and with the presence of a microphallus and cryptorchidism in some of the male patients is well established. 6-8 Hepatomegaly and jaundice have been found in some of these patients. 8,9 However, the association of hypopituitarism with conjugated hyperbilirubinemia has been previously documented in only one report. 10 We have recently encountered two infants with hypopituitarism and hypoglycemia, both of whom also had an increased direct serum bilirubin level. Report of Cases . —Case 1. —This patient was born after 45 weeks' gestation to a 23-year-old para 0 woman by cesarean section for cephalopelvic disproportion. Apgar scores were 3 and 5 at one and five minutes, respectively, for which the infant required oxygen. Physical examination showed a 4.6-kg male infant, 53 cm in length, with polydactyly and microphallus. Stretched length of
Pneumococcal resistance to antimicrobial agents in the province of Québec, Canada

The serogroup/serotypes (SGTs) and antimicrobial susceptibilities to 10 antimicrobial agents of 110 clinical strains of Streptococcus pneumoniae were determined. Strains intermediately resistant or highly resistant to penicillin G (80 of 110) belonged predominantly to SGTs 23 (45.0%), 19 (13.7%), 6 (10.0%), 9 (6.2%), and 14 (3.7%). The MICs of all cephalosporins, tetracycline, trimethoprim-sulfamethoxazole, and chloramphenicol increased along with the MICs of penicillin G. However, erythromycin resistance and clindamycin resistance were observed more frequently among the intermediately penicillin-resistant strains. Multiple resistance was observed for 32 strains, of which 25 were highly resistant to penicillin G and belong to SGT 23F. All strains were susceptible to vancomycin.
parame-Dynamic Contrast-Enhanced Magnetic Resonance Enterography and Dynamic Contrast-Enhanced Ultrasonography in Crohn’s Disease: An Observational Comparison Study

Purpose Cross-sectional imaging methods are important for objective evaluation of small intestinal inflammation in Crohn’s disease (CD). The primary aim was to compare relative parameters of intestinal perfusion between contrast-enhanced ultrasonography (CEUS) and dynamic con-trast-enhanced magnetic resonance enterography (DCE-MRE) in CD. Furthermore, we aimed at testing the repeatability of regions of interest (ROIs) for CEUS. Methods This prospective study included 25 patients: 12 females (age: 37, range: 19–66) with moderate to severe CD and a bowel wall thickness > 3 mm evaluated with DCE-MRE and CEUS. CEUS bolus injection was performed twice for repeatability and analyzed in VueBox ® . Correlations between modalities were described with Spearman’s rho, limits of agreement (LoA) and intraclass correlation coefficient (ICC). ROI re peatability for CEUS was assessed. Results The correlation between modalities was good and very good for bowel wall thickness (ICC = 0.71, P < 0.001) and length of the inflamed segment (ICC = 0.89, P < 0.001). Moderate-weak correlations were found for the time-intensity curve parameters: peak intensity (r = 0.59, P = 0.006), maximum wash-in-rate (r = 0.62, P = 0.004), and wash-in perfusion index (r = 0.47, P = 0.036). Best CEUS repeatability for peak enhancement was a mean difference of 0.73 dB (95 % CI: 0.17 to 1.28, P = 0.01)
Effects of reforms and supervisory organizations: Evidence from the Ottoman Empire and the Istanbul bourse

Inefficiencies in fiscal and monetary systems of the Ottoman Empire led to higher debt burden over time and the bankruptcy for the Ottoman state in 1875. To deal with these inefficiencies, reforms were implemented, as supervisory organizations were established during the default period. We ask how investors traded at the Istanbul bourse evaluated the outcomes of these reforms and organizations. We manually collect data on price of the General Debt bond from 1873 to 1883. Using the GARCH methodology, we examine the volatility jumps in return of the bond due to the reforms and supervisory organization in the Ottoman Empire. The volatility changes are indicators for risk perceptions of the investors. Our empirical results support that investors positively responded to foundation of the Ottoman Public Debt Administration and the acceptance of gold standard, heralding the persistent decrease in the risk premia over time. The Ottoman case is instructive for the understanding of today’s economic situation in emerging markets such as Greece, while we could argue that long-lived and comprehensive measures with foreign creditors’ supervision on fiscal and monetary systems matter more for investors’ perceptions. No empirical research studies the impacts of the reforms and supervisory organizations on the Istanbul bourse, as this large dataset has never been used before.