Miracle-dz/UniFAR-FTUs huggingface dataset:
AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY

Kazanc yonetimi is dunyasinda en fazla tartisilan konular arasindadir. Kazanclarin deger ilgililigi kazanc yonetiminden olumsuz olarak etkilenmektedir. Bu calismanin amaci, denetim kalitesi ve kazanc yonetimi arasindaki iliskiyi Borsa Istanbul’a kote olan sirketler acisindan analiz etmektir. Denetim kalitesi ve kazanc yonetimi arasindaki iliski siradan en kucuk kareler yontemi kullanilarak analiz edilmektedir. 2013-2018 yillarini kapsayan ve Borsa Istanbul’a kote olan 97 reel sektor firmasinin verilerinden yararlanarak denetim kalitesinin uc gostergesi (denetci bagimsizligi, denetcinin sektorel uzmanligi ve denetim firmasinin musteri firmaya hizmet suresi) siradan en kucuk kareler yontemi kullanilarak analiz edilmektedir. Siradan en kucuk kareler yonteminin sonuclarina gore; denetci bagimsizligi ve denetcinin sektorel uzmanligi kazanc yonetimini onemli derecede azaltmaktadir ve denetim firmasi ile musteri firma arasindaki uzun sureli iliski, musteri firmanin daha yogun bir sekilde kazanc yonetimini uygulamasina yol acmaktadir. Bunlara ek olarak, bagimsiz denetiminin kalitesinin yuksek olmasi firmalarin kazanc yonetimi uygulamalarini onemli derecede azaltmaktadir.
Afterload‐induced left ventricular diastolic dysfunction during myocardial ischaemia and reperfusion

What is the central question of this study? While the load dependence of the diastolic function is established for the normal heart, little is known about the response of the acutely ischaemic and reperfused myocardium to alterations in afterload. What is the main finding and its importance? Using a model that simulates the clinical scenario of acute ischaemia–reperfusion, we show that increased afterload aggravates diastolic dysfunction during both acute ischaemia and reperfusion. In addition, increased afterload induces diastolic dyssynchrony, which might be the underlying mechanism of the diastolic dysfunction of the ischaemic myocardium. These findings provide us with new information regarding how better to manage patients who undergo revascularization therapy after acute myocardial infarction.
The effects of social dominance on the production and behavior of grazing dairy cows offered forage supplements.

We examined whether separating dominant and subordinate cows affected production or behavior, and the relationships between dominance and production measures, by using grazing cows, some of which were offered forage supplements. In experiment 1, 80 cows were allocated to either pasture only or pasture and a silage supplement offered indoors overnight. Dominance was principally related to body weight, but was also positively correlated with lactation number and negatively correlated with grazing time. In experiment 2, 72 spring-calving cows were classified as dominant or subordinate, on the basis of aggressive interactions, and were divided by two factors; i.e., dominant and subordinate cows grazed together or apart, and with or without a hay supplement, which was offered indoors for 75 min/d. Dominant cows produced more milk than subordinates, probably because of their faster pasture biting rate and hay chewing rate. The hay-supplemented dominant cows produced more milk when kept apart from subordinates, and both dominant and subordinate cows gained more weight and lay down for longer when kept apart. However, when no hay was offered, dominant cows produced more milk and had a faster pasture biting rate when grazed together with subordinates. Cows high in the dominance order were more likely to enter the parlor first, but not to begin grazing first. The results suggest that production can increase when dominant and subordinate cows that are offered forage in a competitive situation are separated, whereas there is no benefit in separating them if they are at pasture all day.
Low socioeconomic status is associated with more aggressive end-of-life care for working-age terminal cancer patients.

BACKGROUND The relationship between low socioeconomic status (SES) and aggressiveness of end-of-life (EOL) care in cancer patients of working age (older than 18 years and younger than 65 years) is not clear. We assessed the association between aggressiveness of EOL care and differences in SES among working-age terminal cancer patients from Taiwan between 2009 and 2011. METHODS A total of 32,800 cancer deaths were identified from the Taiwan National Health Insurance Research Database. The indicators of aggressive EOL care (chemotherapy, more than one emergency room [ER] visit or hospital admission, more than 14 days of hospitalization, intensive care unit [ICU] admission, and death in an acute care hospital) in the last month of life were examined. The associations between SES and the indicators were explored. RESULTS Up to 81% of the cancer deaths presented at least one indicator of aggressive EOL care. Those who were aged 35-44 years and male, had low SES, had metastatic malignant disease, lived in urban areas, or were in hospitals with more abundant health care resources were more likely to receive aggressive EOL care. In multilevel logistic regression analyses, high-SES cancer deaths had less chemotherapy (p < .001), fewer ER visits (p < .001), fewer ICU admissions (p < .001), and lower rates of dying in acute hospitals (p < .001) compared with low-SES cancer deaths. CONCLUSION Working-age terminal cancer patients in Taiwan received aggressive EOL care. EOL cancer care was even more aggressive in those with low SES. Public health strategies should continue to focus on low-SES patients to provide them with better EOL cancer care.
Predicting Treatment Time and Long-Term Outcome of the Lidcombe Program: A Replication and Reanalysis.

PURPOSE The present study presents treatment duration and outcome data on 14 children who stutter (CWS) recently treated by the Lidcombe Program (LP). These data were then combined with data from a previous LP treatment study (Miller & Guitar, 2009) to examine predictor variables for treatment duration and outcome. The present study also provides evidence of the effectiveness of LP from researchers who are independent of the developers of the program. METHOD Fourteen preschool CWS were assessed on stuttering severity variables and participant characteristics prior to treatment, given LP treatment, and reassessed 2 years after the children achieved stable fluency. These children's data were added to the data of 15 previously treated CWS to examine predictors of treatment duration and long-term outcome. Preliminary analysis lead to the identification of two predictors that were tested in a generalized linear model. RESULTS For the new group of 14 CWS, median treatment duration was 15 clinic visits and resulted in near-zero stuttering long term for most of the children and substantial reductions in stuttering for all of the children. For the combined group of 29 children, pretreatment stuttering frequency and severity were the best predictors of treatment duration in both clinic visits and weeks. CONCLUSIONS Children with more frequent and more severe stuttering may take longer in LP treatment. Long-term outcome may best be predicted by pretreatment stuttering and sex.
BRCA Mutations, DNA Repair Deficiency, and Ovarian Aging1

ABSTRACT Oocyte aging has a significant impact on reproductive outcomes both quantitatively and qualitatively. However, the molecular mechanisms underlying the age-related decline in reproductive success have not been fully addressed. BRCA is known to be involved in homologous DNA recombination and plays an essential role in double-strand DNA break repair. Given the growing body of laboratory and clinical evidence, we performed a systematic review on the current understanding of the role of DNA repair in human reproduction. We find that BRCA mutations negatively affect ovarian reserve based on convincing evidence from in vitro and in vivo results and prospective studies. Because decline in the function of the intact gene occurs at an earlier age, women with BRCA1 mutations exhibit accelerated ovarian aging, unlike those with BRCA2 mutations. However, because of the still robust function of the intact allele in younger women and because of the masking of most severe cases by prophylactic oophorectomy or cancer, it is less likely one would see an effect of BRCA mutations on fertility until later in reproductive age. The impact of BRCA2 mutations on reproductive function may be less visible because of the delayed decline in the function of normal BRCA2 allele. BRCA1 function and ataxia-telangiectasia-mutated (ATM)-mediated DNA repair may also be important in the pathogenesis of age-induced increase in aneuploidy. BRCA1 is required for meiotic spindle assembly, and cohesion function between sister chromatids is also regulated by ATM family member proteins. Taken together, these findings strongly suggest the implication of BRCA and DNA repair malfunction in ovarian aging.
Macroeconomic Impact on Stock Market Returns and Volatility: Evidence from Sri Lanka

The paper examines the relationship between stock market returns and selected macroeconomic variables and examine the impact of macroeconomic uncertainty on stock market volatility in Sri Lankan stock market. Interest rate, inflation, money supply and exchange rate are selected as a set of exogenous variables to represent the macroeconomic factors that influence the stock market, returns and volatility. The sample includes monthly stock market index and macroeconomics data from 1998 to 2016 covering 228 data points. In achieving research objectives, Vector Error Correction Model (VECM) and Exponential Generalized Autoregressive Conditional Heteroskedasticity (EGARCH) models are specified and estimated. The results of Johansen Juselius co-integration test indicate a long run relationship between macroeconomic variables and stock returns. Particularly, the results of co-integration test suggest that there is a significant negative effect of Treasury bill Rate (TBR) and Exchange Rate (EXR) on stock returns while significant positive long run effect of Money Supply (MSI)/Inflation (INF) on stock returns. The Error Correction Term (ECM) in the VECM model indicates only 4.1 percent of the long run shock adjusted in the short run period and supports the argument of weak form of market efficiency in the Colombo Stock Exchange (CSE), Sri Lanka. Further, the results of the EGARCH model evidence the presence of asymmetric volatility in the monthly stock returns which suggest that the bad news in the CSE has larger effect on the volatility of the stock market than the good news. Similarly, the model establishes that interest rate and money supply create macroeconomic risk to the volatility of the stock market returns in Sri Lankan context. Accordingly, this paper, as a whole, conclusively establishes that the stock returns and market volatility are dependent on macroeconomic variables. These findings hold managerial and policy implication at least to the Sri Lankan policy makers, market regulators, investors and market analysts. The test results suggest the information inefficiency in the Colombo stock market. Further, Investors in the market should look at the systematic risks revealed by the money supply and short term interest rates when structuring portfolios and diversification strategies. Policymakers may need to take these macroeconomic variables into account when formulating economic and financial policies.
Protein acylation and localization in T cell signaling (Review)

Many proteins with pivotal roles in T cell activation are modified by fatty acylation. Examples of these include transmembrane proteins such as the co-receptors CD4 and CD8, the adaptors LAT and Cbp/PAG, the pre-TCR as well as proteins synthesized on free cytosolic ribosomes, such as the Src-related tyrosine kinases Lck and Fyn. The two main types of fatty acylations in eukaryotic cells are N-myristoylation and S-acylation, the latter being more commonly referred to as palmitoylation. N-Myristoylation occurs exclusively on proteins synthesized on soluble ribosomes and provides substrates with an affinity for membranes. Palmitoylation modifies a wide range of substrates that includes both cytosolic and transmembrane proteins, its functions are diverse and in many cases not yet understood. Like myristoylation, palmitoylation promotes membrane-binding of cytosolic proteins, but it has also been implicated in protein targeting, trafficking, stability and activity. In addition, many palmitoylated proteins are insoluble in cold non-ionic detergent, and have therefore been proposed to localize to lipid rafts. The organization of receptors and signaling proteins into microdomains such as lipid rafts provides an attractive model for the initiation and propagation of T cell signaling, although many aspects of this are still poorly understood. This review will discuss the current evidence for the involvement of acylations in the localizations and functions of T cell signaling proteins.
Enhancement of Bone‐Healing by Low‐Intensity Pulsed Ultrasound: A Systematic Review

Background: Low‐intensity pulsed ultrasound (LIPUS) is frequently used to enhance or to accelerate fracture‐healing, but its clinical role and effectiveness as a treatment modality remain uncertain. We performed a systematic review and meta‐analysis of randomized controlled trials to determine the efficiency of LIPUS on bone‐healing and/or fracture union, as well as on functional recovery. Methods: The databases of PubMed/MEDLINE, Cochrane Central Register of Controlled Trials, CINAHL, Web of Science, and Embase were searched for trials concerning LIPUS stimulation and bone‐healing or fracture repair, in any language, published from the inception of the database to January 2, 2015. Eligible studies were randomized controlled trials that enrolled patients with any type of fracture, delayed union, or nonunion and randomly assigned them to LIPUS treatment or a control group. Two reviewers independently agreed on eligibility, assessed methodological quality, and extracted outcome data. All relevant outcomes were pooled, and a meta‐analysis was performed. Results: Twenty‐four unique randomized trials were selected for analysis after the search of all databases and the inclusion of one trial by the senior author. Time to radiographic fracture union was the most common primary outcome measure evaluated. After pooling the data concerning time to radiographic healing in the combined patient population (n = 429), LIPUS treatment resulted in a mean reduction in healing time of 39.8 days (95% confidence interval, 17.7 to 62.0 days; I2 = 94%). The most reduction in time to radiographic union by LIPUS treatment was seen in fractures with a long natural healing tendency. Three trials evaluating the time to return to work or active duty, as a surrogate for functional recovery, were unable to demonstrate a beneficial effect of LIPUS (n = 179). Evidence from two high‐quality trials implied that LIPUS enhances fracture‐healing through increased bone formation in cases of delayed and/or impaired bone‐healing. The prevention of delayed union or nonunion by LIPUS treatment could not be demonstrated. Conclusions: LIPUS treatment effectively reduces the time to radiographic fracture union, but this does not directly result in a beneficial effect of accelerated functional recovery or the prevention of delayed union or nonunion. The increase in bone formation as a result of LIPUS treatment may provide a valuable tool in fracture repair, but it does not always lead to healing. Future studies should focus on reporting of a combination of subjective signs of clinical healing, functional recovery, and radiographic union to determine the effectiveness of LIPUS treatment in clinical fracture‐healing. Level of Evidence: Therapeutic Level II. See Instructions for Authors for a complete description of levels of evidence.
A Public Image Database for Benchmark of Plant Seedling Classification Algorithms

A database of images of approximately 960 unique plants belonging to 12 species at several growth stages is made publicly available. It comprises annotated RGB images with a physical resolution of roughly 10 pixels per mm. To standardise the evaluation of classification results obtained with the database, a benchmark based on $f_{1}$ scores is proposed. The dataset is available at this https URL
Modeling Consumer Price Index in Zambia: A Comparative Study between Multicointegration and Arima Approach

Consumer Price Index (CPI) is an important indicator used to determine inflation. The main objective of this research was to compare the forecasting ability of two time-series models using Zambia Monthly Consumer Price Index. We used monthly CPI data which were collected from January 2003 to December 2017. The models that were compared are the Autoregressive Integrated Moving average (ARIMA) model and Multicointegration (ECM) model. Results show that the ECM was the best fit model of CPI in Zambia since it showed smallest errors measures. Lastly, a forecast was done using the ECM and results show an average growth rate for food CPI at 6.63% and an average growth rate for nonfood CPI at 7.41%. Forecasting CPI is an important factor for any economy because it is essential in economic planning for the future. Hence, identifying a more accurate forecasting model is a major contribution to the development of Zambia.
Risk Factors in Construction Projects during Unrest Period in Yemen

Construction projects are inherently exposed to various risk and uncertainties. Numerous studies have identified risk factors in construction projects in developed and developing countries. Yemen has witnessed revolutions and wars during the past six years, which affected the construction sector among other sectors. The purpose of this paper is to determine risk factors during the unrest period in Yemen. A list of 72 risk variables was developed based on the literature review followed by a questionnaire survey to determine relevant variables and factors. The results of this study explored new components of risk variables, namely environmental, resource-related, technical, conflict, design-related, profit-related, liquidity and revolution, and change. In addition, the results indicated critical risks affecting construction projects and main strategies to respond to them. The results of this paper provide an essential step for managing risks, so project managers and other professionals can ensure good project performance. However, further study is required to investigate the effectiveness of risk response strategies proposed in this paper.
Developing an index of EX-POST parliamentary oversight of public finance

ABSTRACT For the past decade, scholars and practitioners have developed indexes to measure both legislative powers in general, and of the legislative power of the purse, in particular. Initial focus was on the development of a comprehensive index of legislative powers, and on assessing the ex-ante role of the legislature in the budget process. This article substantially deepens extends previous research on ex-post oversight, by developing a more comprehensive index to measure ex-post oversight, by using more up-to-date data bases and by including more countries. We can partially confirm the emerging consensus that ex-post budget oversight is stronger in parliamentary – and especially Westminster – systems than in countries with other forms of government, thereby somewhat offsetting the previously identified weaknesses of Westminster parliaments in budget formulation. When used in combination Wehner’s [2006. Assessing the power of the purse: An index of legislative budget institutions. Political Studies, 54, 767–785] index of ex-ante legislative oversight, this index provides a comprehensive picture of legislative power of the purse regarding the budget process.
Evaluasi partisipasi masyarakat pada pembangunan infrastruktur dalam konteks pemberdayaan masyarakat

Penelitian ini bertujuan untuk mengetahui partisipasi masyarakat pada tahapan perencanaan, implementasi dan hasil dari program pembangunan infrastruktur yang dilakukan oleh Badan Keswadayaan Masyarakat (BKM) Pangudi Mulya. Penelitian ini merupakan penelitian evaluasi dengan pendekatan kualitatif. Model evaluasi yang digunakan ialah CIPP (Context, Input, Prosses dan Product). Teknik pengumpulan data yang digunakan ialah: wawancara, dokumentasi dan observasi sebagai metode penunjang. Teknik analisis data menggunakan reduksi data, display data dan penarikan simpulan. Hasil penelitian menunjukkan bahwa: (1) pada tahap perencanaan warga masyarakat non-anggota ikut berpartisipasi menyuarakan pendapatnya dan ikut serta dalam menyusun rencana program. (2) Pada tahap implementasi, warga non-anggota ikut berpartisipasi dapat dalam bentuk tenaga, materi, donasi maupun logistik. Partisipasi masyarakat dilakukan dengan cara sukarela tanpa adanya paksaan dari anggota BKM. (3) Program pembangunan yang telah dilaksanakan dapat selesai tepat waktu. Hal ini dikarenakan realisasi program dibantu oleh partisipasi masyarakat. Selain itu hasil program dapat merubah keadaan masyarakat, terutama pada sektor kesehatan. An evaluation of social participation in infrastructure development for social empowerment context AbstractThe aims of this research were to know social participation in the planning; implementation and product stages of the development program in infrastructure by BKM (Badan Keswadayaan Masyarakat) Pangudi Mulya. This research using CIPP (Context, Input, Prosses and Product) model for evaluate the object. The technique of collecting data were: interview, documentation and observation. The technique of analysis data used: reducting data, display data and conclusion. The results of this research were: (1) in the planning step citizen non member did participation such as idea and include to planned a program. (2) In the implementation step, citizen non member also did participation well. Kinds of participation were had variation, such as: power, material, donated and logistic. Citizen non member did participation without compulsion by BKM member, they did voluntarily. (3) The development program were held on timely. It’s because did by participation from citizen. Beside that the result could change social situation, especially on health sector.
Role of acid sphingomyelinase in the regulation of mast cell function

Degranulation of mast cells is stimulated by store‐operated Ca2+‐entry (SOCE). In other cell types, Ca2+‐entry is modified by ceramide. Exogenously added ceramide has been shown to trigger mast cell apoptosis. Effects of endogenously produced ceramide in mast cells remained, however, elusive. Ceramide may be produced from sphingomyelin by acid sphingomyelinase (Asm).