Miracle-dz/UniFAR-FTUs huggingface dataset:
Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics

The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression analysis. This study uses secondary data derived from financial statements or annual reports of mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of this study show that CEO characteristics in the form of CEO age, educational background, and work experience cannot be used as indicators that can detect financial statement fraud. Meanwhile, some other characteristics that are still the focus of this study, such asCEO’s gender, tenure, and nationality havean influence on indications of financial statement fraud. So, it can be concluded that the CEO characteristics that have a link in detectingfinancial statement fraud can be considered fraud prevention efforts.
Expectancies for Cannabis- Induced Emotional Breakthrough, Mystical Experiences and Changes in Dysfunctional Attitudes: Perceptions of the Potential for Cannabis-Assisted Psychotherapy for Depression

Psychedelic-assisted psychotherapy has established antidepressant effects. Cannabis users appear to expect high doses administered in a session much like psychedelic-assisted psychotherapy to create comparable subjective effects. The current studies explored expectations of antidepressant effects of such cannabis-assisted sessions to replicate and extend previous work. Users not only expected a cannabis-assisted psychotherapy session to decrease depression, but also to alter some of the same mediators of psychedelic or psychological treatments. Over 500 participants in Study I envisioned a cannabis-assisted therapy session akin to those used in psychedelic therapies and reported the effects that they expected on depression as well as relevant subjective reactions. A second sample of over 500 participants responded to identical measures and an index of dysfunctional attitudes that appears to mediate antidepressant effects of psychotherapy. Expectancies of cannabis-induced antidepressant effects covaried with expected psychedelic effects. Participants also envisioned that cannabis-assisted therapy would alter dysfunctional attitudes, which served as a separate, unique path to expected antidepressant effects unrelated to the subjective effects of psychedelics. These results add support to arguments for relevant clinical trials of cannabis-assisted psychotherapy and suggest that cannabis users would expect it to work in ways similar to psychedelics as well as cognitive therapy.
Growth and tolerance of Ilex paraguariensis A. St.-Hil. inoculated with ectomycorrhizal fungi in copper-contaminated soil

Copper (Cu) is one of the main heavy metals contaminating the soil. Plants have different behavior in terms of tolerance and toxicity to metals, being able to grow and produce even in soils contaminated with high concentrations. This study aimed to determine the influence of ectomycorrhizal fungi on the growth and tolerance of yerba mate plants grown in soil contaminated with Cu. The design was completely randomized in a factorial arrangement (4x6), with four possibilities of inoculum: without inoculum (control) and three ectomycorrhizal fungi (UFSC-PT116 — Pisolithus microcarpus, UFSC-PT132 — Pisolithus tinctorius and UFSC-SU118 — Suillus cothurnatus), with six Cu doses amended to the soil (0, 80, 160, 240, 320 and 400 mg kg-1 of Cu) in seven replicates. The height of the aerial part, the diameter of the lap, the dry mass of the aerial part and root system, the leaf area, the specific surface area of the roots, the contents of Cu in the aerial and radicular parts, the tolerance index, and mycorrhizal association were assessed. Inoculation of Ilex paraguariensis seedlings with ectomycorrhiza fungi UFSC-PT116, UFSC-PT132, and UFSC-SU118 mitigates the toxicity effect caused by the excess of Cu in the soil. The UFSC-PT116 isolate promoted the highest growth and tolerance of Ilex paraguariensis seedlings under the treatments. In general, the isolates promoted the reduction of Cu toxicity in Ilex paraguariensis plants, being an important alternative to remediate Cu-contaminated areas.
The Effect of SVD Based Noise Elimination Methods Applied For Ball Bearing Fault Detection

Abstract ² Ball Bearings are one of the most important components in industrial machines and due to their critical role, it’s important to monitor the conditions of the ball bearings. However, due to the background noise in acquired signals, it is not always possible to identify probable faults. Consequently, de-noising appears to be one of the most important steps in the field of Condition Monitoring and fault detection. Sanliturk and Cakar have proposed a noise elimination method for Frequency Response Functions (FRF) based on Singular Value Decomposition of Hankel matrix. In the present study, the mentioned method has been successfully applied to the ball bearing time-domain vibration signal as well as on its spectrum for the elimination of background noise. In addition, the same de-noising approach has been applied to the coefficient matrix obtained from Continuous Wavelet Transform and some conclusions are made about the benefits of the SVD based de-noising methods.
When to grit and when to quit: (How) should grit be taught in K-12 classrooms?

ABSTRACT Educational lore casts grit as a panacea for solving long-standing achievement disparities. Fifteen years of empirical research has not supported this claim, yet many schools still uphold grit. Why? This article examines when (and if) K-12 educators should emphasize grit in classrooms. We first define the construct and offer evidence-based critiques of grit’s conceptual claims. Next, we discuss grit’s influence on school achievement, which has, at best, a negligible impact on school achievement. However, at worst, grit reifies social inequalities by boosting the performance of already-privileged individuals and harming minoritized groups and those in under-resourced learning contexts. Finally, we argue that grit does not compensate for adverse circumstances—including poverty, racial/ethnic discrimination, dis/abilities, and intersections—but instead reinforces privilege. Building on these insights, we close with several recommendations for policymakers, schools, and teachers to reduce the inequitable opportunity gaps that undermine achievement and support students with research-based interventions.
Influence of DEM resolution on landslide simulation performance based on the Scoops3D model

Abstract Using the physical deterministic model to analyze landslide stability has become a hotspot of landslide disasters research all over the world. The Digital Elevation Model (DEM) resolution has a great influence on the simulation effect of 3 D physical models. However, few researchers have studied the prediction performance of the 3 D models under different DEM resolutions. Therefore, based on the 3 D model Scoops3D, the spatial distribution of landslides was simulated and predicted under five different DEMs resolutions (2.5 m, 5 m, 10 m, 20 m, and 30 m). The optimal parameters of the model were obtained through field investigations and laboratory experiments, and then, the simulation results were compared with the actual landslides distribution. Receiver operating characteristic (ROC) analysis and %LRclass index were used to quantitatively evaluate the prediction performance of the 3 D model under five different DEMs resolutions. The results show that Scoops3D has good performance in landslide spatial distribution prediction. In addition, we also found that the simulation results of high-resolution DEM were not ideal, while the prediction results of medium resolution DEMs (i.e., 5 m and 10 m) were more accurate. Therefore, this study provide a reference to select the most suitable DEM resolution for landslide stability analysis.
Risk of Hypertension and Use of Antihypertensive Drugs in the Physically Active Population under-70 Years Old—Spanish Health Survey

Introduction: Reducing the prevalence of hypertension is a major priority of the World Health Organization (WHO). Its high prevalence and associated risks generate high economic and social costs. Physical activity (PA) is associated with a decrease in hypertension and in the use of antihypertensive drugs. Objective: To explore the association between PA levels (PAL), prevalence of hypertension and the use of antihypertensive drugs in Spanish population. To calculate risks of hypertension and use of antihypertensive in the inactive versus physically active population. Method: This cross-sectional study used data from 17717 individuals, sampled in the 2017 National Health Survey. Interaction by sex, age groups, body mass index (BMI), hypertension prevalence, antihypertensive drugs use and PAL, using a pairwise z-test, and dependence relationships between variables, were studied using a chi square test. Odds ratios of hypertension and antihypertensive drug use were calculated among the inactive and the physically active populations. Results: The findings showed a significant inverse association between prevalence of hypertension, antihypertensive use, and PAL in both sexes and different age and BMI groups, with lower prevalence of hypertension and antihypertensive use when PAL were higher. The risks of hypertension and antihypertensive use seems to be reduced when related to higher PAL compared to inactive people. Conclusions: High PAL is associated with lower prevalence of hypertension and lower antihypertensive use. Thus, being physically active or very active may reduce the risks of suffering from hypertension and the need to use antihypertensives compared to inactive people or walkers.
A Narrative Review of Alternative Protein Sources: Highlights on Meat, Fish, Egg and Dairy Analogues

The research and development of alternatives to meat (including fish) and dairy products for human consumption have been increasing in recent years. In the context of these alternatives, there is a diversity of products such as tofu, tempeh, seitan, pulses, algae, seeds, nuts and insects. Apart from these, some products require new technical processes such as needed by milk drink alternatives, mycoprotein and meat, cheese and fish analogues. The aim of these analogues is to mimic the physical and organoleptic properties of animal origin products through fibrous composition and mix of ingredients from vegetable sources using adequate technology, which allow providing similar texture and flavor. Using a narrative approach to review literature, the objectives of this paper are to systematize the arguments supporting the adoption of meat, eggs and dairy alternatives, to identify the diversity of alternatives to these products on the market, including the related technological processes, and to project the challenges that the food industry may face soon. From a total of 302 scientific papers identified in databases, 186 papers were considered. More research papers on products associated with alternatives to milk were found. Nevertheless, there are products that need more research as analogues to meat and dairy products. A general scheme that brings together the main reasons, resources and challenges that the food industry faces in this promising area of alternatives to meat and dairy products is presented.
UN Peacekeeping and Democratization in Conflict-Affected Countries

Does UN peacekeeping promote democracy in countries wracked by civil war? Existing studies are limited and reach contradictory conclusions. We develop a theory to explain how peacekeepers can help overcome obstacles to democratization in conflict-affected countries, then test our theory by combining three original datasets on UN mandates, personnel, and activities covering all UN missions in Africa since the end of the Cold War. Using fixed effects and instrumental variables estimators, we show that UN missions with democracy promotion mandates are strongly positively correlated with the quality of democracy in host countries but that the magnitude of the relationship is larger for civilian than for uniformed personnel, stronger when peacekeepers engage rather than bypass host governments when implementing reforms, driven in particular by UN election administration and oversight, and more robust during periods of peace than during periods of civil war.
Impact de la salinité sur la diversité floristique dans la vallée de Bakhala (Fatick, Sénégal)

La salinité fait peser de graves menaces sur l’équilibre des écosystèmes de toutes les zones agroécologiques du Sénégal, principalement dans le bassin arachidier et en Casamance. La déposition de sel dans le sol est un processus naturel, bien que les activités anthropiques et la sécheresse aient accéléré le processus de salinisation des terres. Ainsi, la restauration des terres est devenue un défi majeur pour le bien-être des populations et la durabilité de leurs activités socio-économiques. C’est dans cette optique que cette étude a été menée pour évaluer l’effet des ouvrages de réhabilitation des terres salées sur les paramètres physico-chimiques du sol et la structure de la flore et de la végétation dans la vallée de Bakhala. Ainsi, pour se faire, des échantillons composites de sol ont été prélevés dans la vallée de Bakhala suivant des transects puis acheminés au laboratoire Sols-Eaux-Plantes du CNRA/ISRA de Bambey où ils ont subi une analyse des paramètres physico-chimiques et l’inventaire de la flore et de la végétation selon la méthode de Braun-Blanquet a été réalisé. Les résultats révèlent que les sols de la vallée de Bakhala sont extrêmement acides (pH = 3,88 à 4,84) avec des niveaux de salinité faible en amont de digue 1 (150 à 328,7 μS/cm) et très élevé au niveau des autres transects (766 à 6486 μS/cm). Des textures sableuses, limono-sablo-argileuses et limono-sableuses ont été déterminées. L’étude de flore a permis de recenser 66 espèces appartenant à 55 genres et 20 familles avec une dominance des dicotylédones (71,21%). Les Fabaceae et les Poaceae regroupent près de la moitié des espèces de cette flore avec une nette dominance des thérophytes. Cette étude montre un effet répressif de la salinité sur la diversité floristique. Ainsi une dissemblance de la diversité floristique en fonction du gradient de salinité est notée. Les espèces telles que Blumea aurita et Enteropogon prieurii sont communes à tous les transects alors que l’espèce Cyperus longus a été uniquement rencontrée en aval de la digue intermédiaire. Ainsi cette étude reflète une distribution de la diversité floristique en fonction du gradient de salinité.
Macroeconomic variables, COVID-19 and the Indian stock market performance

India witnessed the first major wave of COVID-19 in 2020. The second major wave during April 2021 caused a higher number of infected cases across the country. These waves of COVID-19, rising cases and lockdown announcements severely impacted the Indian economy. Moreover, huge volatility was observed in the prices of oil and exchange rates during the similar period. Thus, this study tests the effect of selected macroeconomic variables and the COVID-19 pandemic on the performance of the Indian stock market. Using co-integration and the vector error correction model on the NIFTY 100 firms, the findings suggest co-integration and long-term association among variables. The Indian stock market experienced an inverse connection with the exchange rate volatility; the coefficient value is 57.582. The exchange rates rose heavily (with a value of Indian rupee being 76.95 against US dollar) with the onset of COVID-19 cases. Further, these cases do hurt the sentiments of the stock market; however, the relationship is relatively infirm (the value is 0.22) as compared to that of the exchange rate. The accumulated major negative influence of COVID-19 on the economy had a weak impact on the stock market. In conclusion, it should be noted that after the first wave, businesses were more prepared and therefore incorporated the required changes that saw them through the second wave. AcknowledgmentThe infrastructural support provided by the FORE School of Management, New Delhi in completing this paper is gratefully acknowledged.
Understanding the Involvement of microRNAs in Mitochondrial Dysfunction and Their Role as Potential Biomarkers and Therapeutic Targets in Parkinson’s Disease

Parkinson’s disease (PD) is the second most common neurodegenerative disease, affecting the elderly worldwide and causing significant movement impairments. The goal of PD treatment is to restore dopamine levels in the striatum and regulate movement symptoms. The lack of specific biomarkers for early diagnosis, as well as medication aimed at addressing the pathogenic mechanisms to decelerate the progression of dopaminergic neurodegeneration, are key roadblocks in the management of PD. Various pathogenic processes have been identified to be involved in the progression of PD, with mitochondrial dysfunction being a major contributor to the disease’s pathogenesis. The regulation of mitochondrial functions is influenced by a variety of factors, including epigenetics. microRNAs (miRNAs) are epigenetic modulators involved in the regulation of gene expression and regulate a variety of proteins that essential for proper mitochondrial functioning. They are found to be dysregulated in PD, as evidenced by biological samples from PD patients and in vitro and in vivo research. In this article, we attempt to provide an overview of several miRNAs linked to mitochondrial dysfunction and their potential as diagnostic biomarkers and therapeutic targets in PD.
Mobilized, negotiated and balanced: Chinese school vloggers’ platform engagements and layered identity construction on Bilibili

ABSTRACT Entangled with wanghong (literally: popular people on the internet) and the platform economy in China, it has become trendy for Chinese youth to present themselves as they pursue visibility and monetization as vloggers on social media platforms. In this research, we do not focus on celebrities or influencers but on the regular Chinese school vloggers who present and share their everyday lives in and around the school on Bilibili, a youth-oriented video-sharing platform in China. We explore their layered identity construction that develops, influenced by the forces of cultural motivation and financial goals. Drawing from a digital ethnography, conducted between September 2019 and March 2020, and including observations of school vlogs on Bilibili and in-depth interviews with 16 Chinese school vloggers, we theorize three kinds of engagements actively practiced on Bilibili by young school vloggers. These engagements are self-presentation bricolage, self-identified branding, and community participation. By exploring the layered identity construction of these youths, this article sheds light on youth’s interaction and engagements with the platform economy in contemporary China.
High Stress Deformation and Short‐Term Thermal Pulse Preserved in Pyroxene Microstructures From Exhumed Lower Crustal Seismogenic Faults (Lofoten, Norway)

Earthquake rupture in strong, anhydrous lower continental crust requires high brittle failure stresses unless high pore fluid pressures are present. Several mechanisms proposed to generate high stresses at depth imply transient loading driven by a spectrum of stress changes, ranging from highly localized stress amplifications to crustal‐scale stress transfers. High transient stresses up to GPa magnitude are proposed by field and modeling studies, but the evidence for transient prerupture loading is often difficult to extract from the geological record due to overprinting by coseismic damage and slip. However, the local preservation of deformation microstructures indicative of crystal‐plastic and brittle deformation associated with the seismic cycle in the lower crust offers the opportunity to constrain the progression of deformation before, during and after rupture, including stress and temperature evolution. Here, detailed study of pyroxene microstructures characterizes the short‐term evolution of high‐stress deformation and temperature changes experienced before and during lower crustal earthquake rupture. Pyroxenes are sampled from pseudotachylyte‐bearing faults and damage zones of lower crustal earthquakes recorded in the exhumed granulite facies terrane of Lofoten, northern Norway. The progressive sequence of microstructures indicates localized high‐stress (at the GPa level) prerupture loading accommodated by low‐temperature plasticity, followed by coseismic pulverization‐style fragmentation and subsequent grain growth triggered by the short‐term heat pulse associated with frictional sliding. Thus, up to GPa‐level transient high stress (both differential and shear) leading to earthquake nucleation in the dry lower crust can occur in nature, and be preserved in the fault rock microstructure.
Comparative Analysis of Chloroplast Genome in Saccharum spp. and Related Members of ‘Saccharum Complex’

High ploids of the sugarcane nuclear genome limit its genomic studies, whereas its chloroplast genome is small and conserved, which is suitable for phylogenetic studies and molecular marker development. Here, we applied whole genome sequencing technology to sequence and assemble chloroplast genomes of eight species of the ‘Saccharum Complex’, and elucidated their sequence variations. In total, 19 accessions were sequenced, and 23 chloroplast genomes were assembled, including 6 species of Saccharum (among them, S. robustum, S. sinense, and S. barberi firstly reported in this study) and 2 sugarcane relative species, Tripidium arundinaceum and Narenga porphyrocoma. The plastid phylogenetic signal demonstrated that S. officinarum and S. robustum shared a common ancestor, and that the cytoplasmic origins of S. sinense and S. barberi were much more ancient than the S. offcinarum/S. robustum linage. Overall, 14 markers were developed, including 9 InDel markers for distinguishing Saccharum from its relative species, 4 dCAPS markers for distinguishing S. officinarum from S. robustum, and 1 dCAPS marker for distinguishing S. sinense and S. barberi from other species. The results obtained from our studies will contribute to the understanding of the classification and plastome evolution of Saccharinae, and the molecular markers developed have demonstrated their highly discriminatory power in Saccharum and relative species.