Miracle-dz/UniFAR-FTUs huggingface dataset:
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: EMPIRICAL STUDY OF THE INDONESIAN BANKING COMPANY

The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of commissioners, institutional ownership and audit quality. Tax evasion is measured by the size of the gap of an effective tax rate. This study uses quantitative research design and data from the Finance Authority Service / OJK listed on the Indonesia Stock Exchange. By using purposive sampling in the observation period of 2013-2016, it has obtained 92 observations. The Data has been analyzed by using ordinary least square regression model. Regression results has identified that the proportion of independent board of commissioners and corporate performance have negatively affected tax evasion. Audit committees, audit quality and the size of company positively affected tax evasion. However, the institutional ownership has had no significant effect on tax evasion. These results have indicated that some of the mechanisms of corporate governance in Indonesia have been effective according to its function for the shareholders.
FimB Regulates FimA Fimbriation in Porphyromonas gingivalis

The periodontitis-associated pathogen Porphyromonas gingivalis colonizes and forms a biofilm in gingival crevices through fimbriae. It is known that the often-used strains ATCC 33277 and 381 produce long FimA fimbriae. We found a possible nonsense mutation within fimB, immediately downstream from fimA, coding a major subunit of FimA fimbriae of the strains. Indeed, P. gingivalis strains, except for ATCC 33277 and 381, universally expressed FimB, the gene product of fimB. Electron micrographs revealed that a FimB-restored strain had short and dense, “toothbrush”-like, FimA fimbriae. FimA overexpression elongated the fimbriae, whereas FimB overexpression shortened them. FimB restoration increased production of FimA and its accessory proteins. Thus, FimB regulates the length and expression of FimA fimbriae. Additionally, FimB restoration significantly reduced the release of FimA fimbriae from the cell surface, suggesting that FimB functions as an anchor of the fimbriae. The restoration enhanced adherent activity as well.
Health care contacts before and after attempted suicide among adolescent and young adult versus older suicide attempters

Background. The pattern of all health care contacts among young people before and after attempted suicide is not well documented. Neither is it known if the health care contacts of young suicide attempters differ from those of older suicide attempters. This study investigated the age-related clinical characteristics of suicide attempters and the pattern of their contacts with health care before and after attempted suicide in different age groups, particularly adolescence and young adulthood. Method. All consecutive 1198 suicide attempters treated in hospital emergency rooms in Helsinki between January 1997 and January 1998 were identified and divided into three age groups (15–24 years, 25–39 years, 40 years and over). Data were gathered on all health care contacts 1 year before and after the index attempt. Results. Although adolescent and young adult suicide attempters suffered from severe mental disorders, a remarkable proportion of them were left without psychiatric consultation and aftercare recommendation following the attempt. Two-thirds of 15–19-year-old male suicide attempters had no treatment contact during the month before the attempt, while a quarter of them were referred to psychiatric consultation and a half had no healthcare contact in the month following the attempt. Conclusions. These findings indicate considerable scope for improvement in the assessment of young suicide attempters and their referral to aftercare.
Detection of tumor spread through airspaces by airway secretion cytology from resected lung cancer specimens

It currently remains unclear whether tumor spread through airspaces (STAS) actually exist in vivo or are an artifact. The morphologies of STAS and tumor cell clusters in airway secretions collected from the segmental or lobar bronchus of resected lung adenocarcinomas and squamous cell carcinomas were compared among 48 patients. The EGFR status of tumor cell clusters in airway secretions was also compared with that of the main tumor in EGFR mutant adenocarcinomas. Tumor cell clusters were observed in the airway secretion cytology of ten patients (20.8%), and eight patients were adenocarcinoma (20.0% of adenocarcinoma). The morphology of STAS closely resembled that of tumor cell clusters detected in airway secretion cytology. The positive rates of airway secretion cytology were 83.3%, 100%, and 50% in papillary adenocarcinoma, micropapillary adenocarcinoma, and invasive mucinous adenocarcinoma, respectively. Among three EGFR mutant adenocarcinomas, the EGFR mutation subtypes of the main tumors in FFPE sections and tumor cell clusters in airway secretions were identical. These indicate that STAS may be detected in the airway secretion cytology. STAS is common in papillary or micropapillary adenocarcinoma and may spread as far as the segmental or lobar bronchus at the time of surgery.
Large-Scale Evaluation of the Immuno-Mycologics Lateral Flow and Enzyme-Linked Immunoassays for Detection of Cryptococcal Antigen in Serum and Cerebrospinal Fluid

ABSTRACT Cryptococcosis is a systemic infection caused by the pathogenic yeasts Cryptococcus neoformans and C. gattii. Detection of cryptococcal capsular antigen (CrAg) in serum and cerebrospinal fluid (CSF) plays an important diagnostic role. We prospectively compared the new Immuno-Mycologics Inc. (IMMY) lateral flow assay (LFA) and enzyme immunoassay (EIA) to our current CrAg test (Premier EIA; Meridian Bioscience Inc.). Discordant samples were retested with the latex-Cryptococcus antigen test (IMMY) and using serotype-specific monoclonal antibodies (MAbs). A total of 589 serum and 411 CSF specimens were tested in parallel. Qualitative agreement across assays was 97.7%. In all, 56 (41 serum and 15 CSF) samples were positive and 921 (527 serum and 394 CSF) samples were negative by all three assays. The 23 discrepant specimens were all Meridian EIA negative. Of 23 discordant specimens, 20 (87.0%) were positive by both the IMMY LFA and EIA, 2 were LFA positive only, and 1 was EIA positive only. Eleven discrepant specimens had adequate volume for latex agglutination (LA) testing; 8 were LA positive, and 3 were LA negative. LA-negative samples (2 CSF samples and 1 serum) had low IMMY LFA/EIA titers (≤1:10). Serotype-specific MAb analysis of the LA-positive samples suggested that these specimens contained CrAg epitopes similar to those of serotype C strains. In conclusion, the IMMY assays showed excellent overall concordance with the Meridian EIA. Assay performance differences were related to issues of analytic sensitivity and possible serotype bias. Incomplete access to patient-level data combined with low specimen volumes limited our ability to fully resolve discrepant results.
Studies on Antibacterial and Antifungal Activity of Pomegranate (Punica granatum L.)

3 Abstract: Recently, natural products have been evaluated as sources of antimicrobial agents with efficacies against a variety of microorganisms. This study described the antibacterial and antifungal activities of pomegranate peel extract (rind), seed extract, juice and whole fruit on the selected bacteria and fungi. The peel extract has shown highest antimicrobial activity compared to other extracts. Among the selected bacterial and fungal cultures, the highest antibacterial activity was recorded against Staphylococcus aureus and among fungi high activity against Aspergillus niger was recorded.
Riemann‐Hilbert Problems for the Shapes Formed by Bodies Dissolving, Melting, and Eroding in Fluid Flows

The classical Stefan problem involves the motion of boundaries during phase transition, but this process can be greatly complicated by the presence of a fluid flow. Here we consider a body undergoing material loss due to either dissolution (from molecular diffusion), melting (from thermodynamic phase change), or erosion (from fluid‐mechanical stresses) in a fast‐flowing fluid. In each case, the task of finding the shape formed by the shrinking body can be posed as a singular Riemann‐Hilbert problem. A class of exact solutions captures the rounded surfaces formed during dissolution/melting, as well as the angular features formed during erosion, thus unifying these different physical processes under a common framework. This study, which merges boundary‐layer theory, separated‐flow theory, and Riemann‐Hilbert analysis, represents a rare instance of an exactly solvable model for high‐speed fluid flows with free boundaries. © 2017 Wiley Periodicals, Inc.
The impact of board composition, ownership and CEO duality on audit quality: the Malaysian evidence / Wan Zanani Wan Abdullah, Shahnaz Ismail and Nurasyikin Jamaluddin

Corporate governance is an important element in monitoring the process of financial reporting system. There are three monitoring mechanisms that are theoretically used to ensure the credibility of corporate governance, namely, external auditor, an internal auditing and the directorships. The trends of corporate governance model in developed countries cannot explain the reality of monitoring process of financial reporting in developing countries especially in Asian countries like Malaysia. Therefore, it is important to know to what extent the corporate governance of the Malaysian listed companies has been effective in meeting the responsibility of monitoring the process of financial reporting system? Generally, this study intended to examine an effective component of corporate governance in a Malaysian listed companies and relationship with the audit quality. A total of 655 companies were selected as the sample representing 73.84% of total number of companies across industries in year 2003. The analysis of logistic regression was used to investigate the relationship between dependent and independent variables. Results show that two independent variables had a significant relationship with audit firm size. They were board independence and nonfinancial institutional ownership. The executive directors’ ownership and CEO/chairman had a negative relationship but not significant with audit quality. Whereas non-executive directors’ ownership and financial institutional ownership showed a positive relationship with audit quality however, it was not significant. The findings posit that both board independence and institutional ownership are important factors to the companies listed at Bursa Malaysia perform effectively. These two elements will improve the decision making process to be more transparent and objective and enhance the independence in selecting quality of external auditor. This study suggests that companies tend to audit by Big 4 if the level of board independence and institutional ownership increase. So, these criteria should be taken seriously by companies’ top management as well as regulator in order to increase the audit quality and then the quality of financial reporting.
Health care professionals' grief: a model based on occupational style and coping

Many publications address grief in terminally ill patients and their loved ones. In contrast, this paper proposes a hypothetical model for grief reactions in health care professionals (HCPs) working with terminally ill patients. The model integrates three literatures: burnout, coping and personality/occupational interests. Grief‐related job stress can culminate in burnout that affects over 50% of physicians treating the terminally and critically ill. Coping behaviors that attenuate burnout differ among HCPs, suggesting that nurses prefer different coping strategies when compared with physicians. The personality and occupational interests literatures provide a rationale for coping differences in HCPs. Personality characteristics associated with occupational preferences provide insight into HCPs' natural propensities for coping with stress. The model addresses personality/occupational differences among health care disciplines, thus providing a plausible explanation for coping differences among HCPs, as well as potential interventions that facilitate HCPs' adjustment to the deaths of their patients. Copyright © 2001 John Wiley & Sons, Ltd.
Use of Walpole's solution for treatment of goats with urolithiasis: 25 cases (2001-2006).

OBJECTIVE To determine results of ultrasound-guided cystocentesis and percutaneous infusion of Walpole's solution for treatment of male goats with urolithiasis. DESIGN Retrospective case series. ANIMALS 25 male goats with urolithiasis treated with Walpole's solution. PROCEDURES Information obtained from the medical records included signalment, degree of urethral obstruction (partial vs complete), pertinent examination findings, concurrent illnesses, diet, other treatments administered, duration of hospitalization, whether the obstruction resolved, and outcome (ie, discharged vs euthanized). RESULTS 14 (58%) animals had complete urethral obstruction, and 10 (42%) had partial obstruction (degree of urethral patency was not recorded in 1 animal). Walpole's solution was infused once in 18 (72%) animals, twice in 6 (24%) animals, and 3 times in 1 (4%) animal. The amount of Walpole's solution required to achieve the target urine pH of 4 to 5 ranged from 50 to 250 mL. In 20 (80%) goats, the urethral obstruction resolved, and the goat was discharged. The remaining 5 (20%) goats were euthanized because of unresolved urethral obstruction. Six of the 20 (30%) goats that were discharged were reexamined because of recurrence of urethral obstruction. CONCLUSIONS AND CLINICAL RELEVANCE Results suggested that ultrasound-guided cystocentesis in combination with percutaneous infusion of Walpole's solution may be a useful treatment in male goats with obstructive urolithiasis.
Feature Selection for RF Fingerprinting With Multiple Discriminant Analysis and Using ZigBee Device Emissions

The proliferation of low-cost IEEE 802.15. 4 ZigBee wireless devices in critical infrastructure applications presents security challenges. Network security commonly relies on bit-level credentials that are easily replicated and exploited by hackers. Unauthorized access can be mitigated by physical layer (PHY) security measures that exploit device-dependent emission characteristics that are sufficiently unique to discriminate devices. RF distinct native attribute (RF-DNA) fingerprinting is a PHY-based security measure, which computes statistical features extracted from such device emissions. However, the RF-DNA fingerprints can be numerous, correlated, and noisy, therefore, a dimensional reduction analysis (DRA) via feature selection is, therefore, of interest. Device classification with DRA feature subsets is evaluated using a multiple discriminant analysis (MDA) classifier. Determining feature relevance from MDA was generally dismissed in prior RF fingerprinting work and is seldom considered in other applications. Here, the MDA feature relevance is revisited using a proposed eigen-based MDA loadings fusion (MLF) methodology. The MDA classification models are adopted and used to assess device identification (ID) classification and verification performance for both the authorized and unauthorized (rogue) devices using a claimed versus actual biometric methodology. Performance is compared for six DRA methods using: 1) a two-sample Kolmogorov-Smirnov test; 2) one-way analysis of variance F-test statistics; 3) a Wilk's lambda ratio; 4) generalized relevance learning vector quantized-improved relevance; 5) randomly selected; and 6) the proposed MLF method. Quantitative and qualitative dimensionality assessment methods are compared and contrasted to establish upper bounds on the number of retained features. Experimentally collected ZigBee emissions are considered and ZigBee device classification and ID verification performance using DRA subsets are compared with a full-dimensional feature set. Results show that DRA via the proposed MLF method is superior and more robust than competing methods.
The MPB83 Antigen from Mycobacterium bovis ContainsO-Linked Mannose and (1 → 3)-Mannobiose Moieties*

Mycobacterium tuberculosis andMycobacterium bovis, the causative agents of human and bovine tuberculosis, have been reported to express a range of surface and secreted glycoproteins, although only one of these has been subjected to detailed structural analysis. We describe the use of a genetic system, in conjunction with lectin binding, to characterize the points of attachment of carbohydrate moieties to the polypeptide backbone of a second mycobacterial glycoprotein, antigen MPB83 fromM. bovis. Biochemical and structural analysis of the native MPB83 protein and derived peptides demonstrated the presence of 3 mannose units attached to two threonine residues. Mannose residues were joined by a (1 → 3) linkage, in contrast to the (1 → 2) linkage previously observed in antigen MPT32 from M. tuberculosisand the (1 → 2) and (1 → 6) linkages in other mycobacterial glycolipids and polysaccharides. The identification of glycosylated antigens within the M. tuberculosis complex raises the possibility that the carbohydrate moiety of these glycoproteins might be involved in pathogenesis, either by interaction with mannose receptors on host cells, or as targets or modulators of the cell-mediated immune response. Given such a possibility characterization of mycobacterial glycoproteins is a step toward understanding their functional role and elucidating the mechanisms of mycobacterial glycosylation.
Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency

This paper presents an economic framework to study strategic interactions along the analyst-auditor-owner disciplinary chain, in which the auditor examines the financial reports prepared by the owner, and the analyst uncovers financial misreporting as well as audit failure. We find that although analyst scrutiny ex post detects misreporting, it ex ante aggravates the owner's misreporting behavior and further impairs financial statement reliability if the legal penalties for the auditor and the owner are small. We also show how the effects of a regulation depend on its target's disciplinarian(s). Specifically, (i) although enhancing the auditor's legal liability always increases audit quality and financial statement reliability, it decreases investment efficiency if and only if the analyst is highly independent; and (ii) increasing the owner's misreporting penalty decreases investment efficiency if and only if either of (but not both) the regulations on the auditor and the analyst is strict.
Effects of Plant-Based Diets High in Raw or Roasted Almonds, or Roasted Almond Butter on Serum Lipoproteins in Humans

Objective: To compare the lipid-altering effect of roasted salted almonds and roasted almond butter with that of raw almonds, as part of a plant-based diet. Methods: Thirty-eight free-living, hypercholesterolemic men (n = 12) and women (n = 26) with a mean total serum cholesterol (TC) of 245 + 29 mg/dL (mean + SD) followed a heart-healthy diet including 100g of one of three forms of almonds: roasted salted almonds, roasted almond butter or raw almonds for four weeks. Measurements of serum TC, triglycerides (TG), selected lipoproteins and blood pressure were taken at baseline and after four weeks. Results: All three forms of almonds in the context of a heart-healthy diet significantly lowered low-density lipoprotein-cholesterol (LDL) from baseline to the completion of the study. Both raw and roasted almonds significantly lowered TC, whereas the decrease by almond butter (in a smaller cohort) did not reach statistical significance. High-density lipoprotein-cholesterol (HDL) did not significantly change with raw or roasted almonds but slightly increased with almond butter. At the end of the study, blood pressure did not change significantly from baseline values for any of the groups. Conclusion: These results suggest that unblanched almonds—whether raw, dry roasted, or in roasted butter form—can play an effective role in cholesterol-lowering, plant-based diets.
Monitoring usage patterns in the Sampoorna project

The Sampoorna project consists of a sanitary napkin vending machine and an incinerator. These machines are situated in schools in rural India where they make sanitary napkins more available and affordable. The goal of this graduation project was to improve these machines through monitoring the general and individual usage patterns of the girls with regards to the machines. This was done through a combination of telemetry technology and Near-Field Communication (NFC). These two technologies make it possible for the machines to collect useful data and send it to the local social worker(s). They can then use the information to see, for example, which girl refrains from using the machine or what is not understood, and then try to solve these problems.
A novel intronic promoter of the Crem gene induces small ICER (smICER) isoforms

The transcription factors cAMP‐responsive element binding protein (CREB) and cAMP‐responsive element modulator (CREM) regulate gene transcription in response to elevated cAMP levels. The Crem isoform inducible cAMP early repressor (Icer) is transcribed by the internal promoter P2 as a critical regulator of multiple cellular processes. Here, we describe a novel inducible Crem isoform, small Icer (smIcer), regulated by a newly identified promoter (P6). ChIP revealed binding of CREB to P6 in human and mouse myocardium. P6 activity was induced by constitutively active CREB or stimulation of adenylyl cyclase. In mice, smIcer mRNA was ubiquitously expressed and transiently induced by β‐adrenoceptor stimulation e.g., in heart and lung. SmICER repressed both basal and cAMP‐induced activities of P6 and P2 promoters. Stimulation of adenylyl cyclase induced P2 and P6 in cell type‐specific manner. Alternative translational start sites resulted in three different smICER proteins, linked to increased apoptosis sensitivity. In conclusion, the Crem gene provides two distinct and mutually controlled mechanisms of a cAMP‐dependent induction of transcriptional repressors. Our results suggest not only that smICER is a novel regulator of cAMP‐mediated gene regulation, but also emphasize that biological effects that have been ascribed solely to ICER, should be revised with regard to smICER. —Seidl, M. D. , Nunes, F. , Fels, B. , Hildebrandt, I. , Schmitz, W. , Schulze‐Osthoff, K. , and Müller, F. U. A novel intronic promoter of the Crem gene induces small ICER (smICER) isoforms. FASEB J. 28, 143–152 (2014). www.fasebj. org