Miracle-dz/UniFAR-FTUs huggingface dataset:
THE IMPACT OF AUDITOR CHARACTERISTICS ON PROFESSIONAL SKEPTICISM: THE CASE OF LEBANON

When deciding to purchase an entity's stock or debt instruments, economic factors must have access to reliable information. Without reliable and up-to-date financial information, provided by the firm in the form of financial statements, these choices are unlikely to be successful. It is the responsibility of the auditor, as an independent party to the financial statements, to detect fraud on the financial statements; auditors are tasked with ensuring that the financial statements are true, fair, presented honestly in accordance with the actual situation of the company, and free from material misstatements caused by fraud or error in order to obtain reliable financial statements. The research implemented a quantitative methodology for data collection. The survey was based on the variables of this research and distributed using Google forms for data collection. The data were analyzed using the SPSS statistical tool to test hypotheses. The research covered the workforce engaged in accounting and auditing practices in Lebanese accounting firms. The population of the research includes around 1,000 employees. When setting the research constraints, which include a 95% confidence interval, a 5 % margin of error, and a 50% population proportion, after making the desired calculations the approximate number of respondents that should be addressed through the means of a survey is 201 respondents. These research findings suggest that male and female auditors share a high degree of ethical awareness, suggesting that auditors of all sexes should be cautious in their approach to every audit. Researchers found that female auditors were less likely than their male peers to do a compulsory joint audit that included an examination of partner and earnings management. Auditors tend to have an inflated sense of their own talents, and it's often held that female engagement partners are less certain than their male counterparts. Female auditors may be more skeptical in their work lives than their male counterparts because of their tendency toward overconfidence and risk-taking
Feeding Habits of the Bogue, Boops boops （Linnaeus, 1758） （Teleostei： Sparidae）in Benghazi Coast, Eastern Libya

The feeding habits of 500 specimens of Boops boops (family: Sparidae), inhabiting Benghazi Mediterranean coast, were studied monthly from November 2012 to October 2013. The annual diet composition, monthly variations in the diet composition, the variations of diet with length and the intensity of feeding were studied. Boops boops feed on a wide variety of prey types: Crustacean (49.0%), Porifera (22.7%), Coelenterate (10.2%), Seagrasses (9.2%), Mollusca (8.1%) and Protozoa (0.9%). The Crustacean, Porifera, Coelenterate, Seagrasses and Mollusca were the major food item all year round and it was found in all length groups. In the present study, Crustacean, Porifera, Seagrasses and Mollusca increased as the size increased while Coelenterate and Protozoa decreased as the fish size increased. The feeding intensity was quite high during the autumn and summer.
Geoelectrical investigation of aquifer problems in Gosa area of Abuja, North Central, Nigeria

The study of aquifer problems in Gosa area of Abuja, North-central Nigeria, has been undertaken. Abuja, the capital city of Nigeria, is underlain by Precambrian basement rocks. Vertical electrical sounding (VES) was carried out at twelve locations within and around the Gosa area. The interpretation of the data obtained from the sounding revealed that six non-aquiferous geoelectrical layers overlie the unfractured basement. The first layer with average thickness of about 0.5 m and resistivity of 83 Ohmm. The thickness of the second layer is about 0.7 m and resistivity of 438 Ohm-m. The third layer is about 3.4 m thick and resistivity of about 63 Ohm-m. The fourth layer with average thickness of about 16.0 m and resistivity, 236 Ohm-m. The fifth layer with average thickness of 42.7 m and resistivity of about 68 Ohm-m. The thickness of sixth layer varies from 42.7 m to infinity and resistivity of about 2067 Ohm-m. Eight boreholes of varying depths, 45 to 70 m were drilled. Other areas were drilled with good yield of static water level of about 3.7 m, whereas Gosa aquifers were found dried. It could be attributed to basaltic intrusion that shattered the aquifer bearing rocks thereby devoid water in the zone after pronouncing from geophysical investigation.
STUDY AND SURVEY OF TREND AND PHYSICAL- SPACE EXPANSION OF BABOLSAR CITY WITH USING SHANNON’S ENTROPY AND HOLDERN MODELS

Introduction With The wave of industrialization to the third world, production and income and consequently demand for municipal services. From the early twentieth century, has increased. This trend raised the number and size of cities in these countries and led to urbanization and. So cities were encountered with specific problems. Cities Physical development and urban population growth and subsequently changes in physical and spatial development of cities to become a problem or issue in recent decades. And attention to urban issues particularly the physical issues in the form of a scientific framework is the importance and necessary. Babolsar city with having a natural, tourism, academic attractions and . has grown as one of the main poles of attraction of population in the Mazandaran province, in recent years. This trend of population growth and Entry Immigration and tourism led to the construction without plan and large change in the space physical structure of city and its development in the coastal strip and surrounding agricultural land.
A Clinicopathological Study of Inflammatory Dermatoses

Introduction: The instant pattern recognition seen in neoplastic, and few infectious disorders is not seen in inflammatory dermatoses. An overall assessment of the clinical features and microscopic features aids in the diagnosis of inflammatory lesions which have several overlapping features in common. Inflammatory dermatoses include psoriasiform diseases, lichenoid diseases, vasculopathic diseases, spongiotic diseases and vesiculobullous diseases. Aim: The current study is aimed to evaluate the pathological findings in inflammatory skin lesions and to compare with the pathological with clinical findings. Material and methods: This is a study conducted at GITAM institute of medical sciences and research for a period of 18 months i.e., from January 2022 to June 2023. All the skin biopsies received at the department of pathology, GIMSR. Using 10% formalin they were subjected to fixation and processed in automatic tissue processor and after taking 3-4 microns sections, staining was done with eosin and hematoxylin and a final histopathological diagnosis was made. Results: The patterns of various tissue reactions were observed in our study were Lichenoid reaction pattern (23%), Psoriasiform reaction pattern (39%), Spongiotic reaction pattern (22.7%), Vesiculobullous reaction pattern (4.5%), Vasculopathic reaction pattern (7.9%). In our study the most common inflammatory dermatoses observed was psoriasis 26% (23 cases), variants of lichen planus 12.5% (11 cases), pityriasis Rosea 6.8% (6 cases) followed by 5.6% (5 cases) spongiotic dermatitis and leucocytoclastic vasculitis each. In 72 cases (82%) there was agreement between the clinical and histological diagnoses, whereas in 16 cases (18%) there was a discrepancy. Conclusion: To narrow the differential diagnosis and arrive at the most accurate diagnosis, a systematic approach during histopathological assessment and sorting inflammatory dermatoses based on the reaction pattern are crucial.
A meteorological overview of the TC4 mission

[1] The TC4 mission in Central America during summer 2007 examined convective transport into the tropical UTLS and the evolution of cirrus clouds. The tropical tropopause layer (TTL) circulation is dominated by the Asian monsoon anticyclone and westward winds that stretch from the western Pacific into the Atlantic. During TC4, TTL westward flow over Central America was stronger than normal. Incidence of cold clouds over the Central American region was the third lowest out of 34 years sampled. The major factor was an incipient La Nina, specifically anomalously cold temperatures off the Pacific Coast of South America. Weakness in the low level Caribbean jet caused a shift in the coldest clouds from the Caribbean to the Pacific side of Central America. The character of tropopause temperature variability was that of upward propagating waves generated by local and nonlocal convection. These waves produced tropopause temperature variations of 3 K, with peak-to-peak variations of 8 K. At low levels in Central America, flow from the Sahara desert predominated; further south, the air came from the Amazon region. Convectively influenced air in the upper troposphere came from Central America, the northern Amazon region, the Atlantic ITCZ, and the North American monsoon. In the TTL, Asian and African convection affected the observed air masses. North of 10N in the Central American TTL, African and Asian convection may have contributed as much to the air masses as Central and South American convection. South of 8N, Asian and African convection had far less impact.
Knowledge, Attitudes, and Practice Health Care Workers on Disposable Mask Waste Management in the Post-COVID-19 Pandemic

Biomedical waste including disposable masks requires proper waste handling so it doesn’t pollute the environment and cause re-transmission of COVID-19 disease. The purpose of this study was to look at the relationship between the knowledge, attitudes and practices of the Public Health Centre in Pangandaran Regency. Methodology: Cross-sectional study approach to study assessed KAP. 91 participants were from 15 different public health centres in Pangandaran. Data analysis used chi-square statistical test. Presented with frequency distribution and the form of a tabulation. Result indicated knowledge of respondents was only 41.40% with high scores and practices with high scores were only 44.40% but attitudes towards disposable mask waste management with high scores reached 98.6%. There is a relationship between age and practice with a p-value of 0.009 and a relationship between knowledge and practice with a p-value below 0.05. Conclusion the participants had insufficient knowledge and practice scores but have good attitude scores. Our results conclude that the HCWs good attitude does not affect good practice but knowledge may lead to a proper practice. Findings of this study suggest that a regular training program for the HCWs on BMW specially on disposable mask management may lead to better practice
Quality of Life in End-Stage Renal Disease Patients Undergoing Hemodialysis and Its Affecting Factors in a Hemodialysis Unit of General Hospital Denpasar

End-stage renal disease (ESRD) patients undergoing hemodialysis (HD) repeatedly can affect their quality of life (QOL). Its QOL value can vary according to the patient's characteristics amid health conditions that may make it difficult for them. This study aimed to analyze the QOL of ESRD patients undergoing HD and its affecting factors. This cross-sectional study was conducted in a Hemodialysis Outpatient Unit of General Hospital, Denpasar, Bali, from April to May 2021. A sample of 103 respondents was obtained by using the purposive sampling technique. Inclusion criteria were ESRD patients undergoing HD aged ≥8 years old, completing questionnaires thoroughly, and communicating well. Data was collected through the KDQOL-36 questionnaire to measure the QOL and medical records for completeness of patient identities. Data were analyzed using Spearman's ρ, η, Mann-Whitney, and an Independent sample t-test (CI 95%). Findings showed the majority of respondents were aged <60 years (75.7%), had secondary education (41.7%), were working (50.5%), were diagnosed with ESRD, and undergoing HD <3 Years (81.6%), the duration of each HD >4 hours (85.4%), three times a week (91.3%), having a BMI >29 kg/m2 (89.3%), and hypertension (42.7%). The respondents experienced major problems in their QOL on the burden of ESRD (33.50±24.64), physical (39.57±8.94), and mental component summary (52.62±10.39) dimensions. Respondent's characteristics, including education level, duration of each HD, and diagnosis with ESRD undergoing HD, contributed to their QOL (p <0.05). The patient's QOL needs to be improved through the family and health worker's support.
The Moderating Role Of Sustainability Disclosure: Tax Avoidance And Firm Value

A company's performance is very important because it will impact the decision-making of shareholders and investors. As reflected in increased share prices, companies with good performance tend to increase company value. One factor that can influence company value is tax avoidance. This research examines the effect of avoidance on company value with sustainability report disclosure as a moderating variable. This research uses quantitative data from financial and sustainability reports of banking sub-sector companies from 2020 to 2022. Data was obtained from the websites of each company. Using purposive sampling, 41 samples were obtained and tested using multiple regression analysis for cross-section data. This research concludes that tax avoidance has a negative effect on company value. Meanwhile, sustainability disclosures do not mediate. This research contributes to providing capital market-based financial accounting research literature from the perspective of company policy as reflected in the financial information of banking companies in Indonesia.
Upper Proterozoic evaporites in the Amadeus basin, central Australia, and their role in basin tectonics

The Amadeus basin, an isolated intracratonic basin in the center of the Australian continent, contains an upper Proterozoic to mid-Paleozoic stratigraphic succession of shallow-marine sediments that, in places, exceeds; 14 km in thickness. The Gillen Member of the Bitter Springs Formation, which occur toward the base of the upper Proterozoic succession, includes evaporites which are among the world9s earliest (∼0.8 to 0.7 Ga). Because of their age, the evaporites have been cited in discussions of sea-water chemistry and have been the focus of scrutiny for early life forms. In spite of their importance, the evaporites are poorly known, particularly from the viewpoint of their depositional and tectonic setting. In an attempt to rectify this deficiency, more than 6,000 km of seismic data were analyzed, in conjunction with a field and well-log study of the unit. The Late Proterozoic Amadeus basin appears to have consisted of two major poorly circulated anoxic sub-basins, which perhaps opened to the ocean to the southeast through the Adelaide geosyncline. Data relating to facies are limited but suggest that deposition of the evaporites was cyclic and followed the patterns identified in other major evaporite basins, the carbonates and sulfates being closer to the basin margins and later stage halite and possibly potassium salts being toward the basin center. The evaporites were deposited in a shallow-marine setting at the time of a relative sea-level high stand. The apparent sea-level high, may relate to basin dynamics, whereas the cyclicity of the evaporites may be due to eustatic sea-level controls acting on the barrier to allow intermittent inflow of sea water. Salt tectonism began shortly after the evaporites were deposited and continued throughout basin development. Consequently, most of the major anticlinal structures have salt cores. The geometry of the salt structures suggests that during their growth, the mean strain rate was 10 −16 s −1 , a rate typical of large salt structures. Growth on these salt structures has played an important role in controlling later sedimentation, particularly during the Cambrian.
Postoperative Closed-Suction Drain in Anterior Orbitotomy

Purpose To evaluate the role of a closed-suction drain in orbital mass excision following anterior orbitotomy. Methods This is a prospective, randomized comparative study of consecutive patients undergoing anterior orbitotomy and mass excision enrolled into two groups: group A (with drain) and group B (without drain). Clinical data included visual acuity assessment, proptosis measured by exophthalmometry, pain score assessment, eyelid swelling, and ocular motility. Postoperative data were compared for one to five days and at 14 and 30-day follow-ups in the two groups to evaluate the efficacy of closed-suction drain in orbital mass excision. Results Twenty-five patients planned for anterior orbitotomy were divided into two groups: group A (drain, n = 12) and group B (without drain, n = 13). The subsidence of proptosis (p = 0.041), eyelid swelling (p = 0.04), and restoration of ocular motility (p = 0.04) were faster in the drain group as compared to the non-drain group, which was observed as statistically significant. The outcomes at 30 days were comparable in both groups and none of the patients developed any long-term complications. Conclusion The use of orbital drains aids early postoperative recovery with faster subsidence of proptosis and eyelid edema, and rapid recovery of ocular movements but does not affect the final outcome. Orbital surgeons can individualize the use of closed-suction drains after anterior orbitotomy in cases with expected postoperative edema.
Horizontal FDI and Internal R&D of Local Firms in Emerging Economies: A Coopetition Perspective

Abstract This study advances a coopetition perspective to argue that an intangibility gap, defined as the difference in intangible asset intensity between industry-frontier foreign firms and local firms, generates both competitive threats and cooperative opportunities for local firms. Thus, an intangibility gap may affect local firms’ internal research and development (R&D) efforts beyond a linear, catching-up way of thinking. Using a sample of manufacturing firms in China, we find that intangibility gap has an inverted U-shaped relationship with the internal R&D intensity of local firms such that a moderate intangibility gap is more likely to stimulate local firms’ R&D than a small or large intangibility gap. Moreover, the results show that export intensity and state ownership of local firms serve as two boundary conditions under which the inverted U-shaped relationship becomes less and more pronounced, respectively.
The Effect of Regional Taxes, Regional Levies, Local Original Revenues on District and City Regional Expenditures in East Kalimantan Province in 2017-2021

This study aims to determine the influence of Regional Taxes, Regional Levies, and Regional Own Revenue on Regional Expenditure in the Regency or City of the Province of East Kalimantan in 2017-2021. The population in this study were districts or cities in the province of East Kalimantan, which has 7 regencies and 3 cities with 5 years of observation. As for those who meet the criteria in this study as many as 8 districts or cities. The method used in collecting data in this study used purposive sampling. The results of the study show that the t test and f test have their respective effects on variables, where the influence of regional taxes, regional levies, and regional original income significantly affects regional spending.
Cereal and legume protein edible films: a sustainable alternative to conventional food packaging

ABSTRACT The food industry faces significant challenges in generating biodegradable materials for packaging food. Studies on the production of edible films and coatings based on macromolecules such as carbohydrates, proteins, and lipids (and their combination) from cereal grains or legumes have provided helpful information about component concentrations, interactions, and the optimal conditions to elaborate films or coatings. However, the final application of edible films and coatings can depend on the compatibility between polymer matrix materials and their mechanical and barrier properties. This paper reviews the utilization of proteins from cereal and legumes in the development of edible films and the processing conditions that potentially modify the functional properties of the films, including the combination with additives to improve their properties enhancing food handling, transportation, storage, and preservation, without affecting the environment. In addition, the present research addresses the main methods to elaborate edible films and the use of novel technologies in film formulation.
Minimal Control Nodes for Strong Structural Observability of Discrete-Time Iterative Systems: Explicit Formulas and Polynomial-Time Algorithms

In this article, we initiate an important class of vertex-marked directed graphs, referred to as the strong structurally observable graphs (SSOGs), to be the fundamental structural architectures ensuring the observability of several prevalent types of discrete-time iteration systems. This article also answers the minimal control node problem of SSOGs by carrying out two explicit formulas and the corresponding polynomial-time algorithms. Primitively, by exploring the strong structural observability of Boolean networks, an underlying class of SSOGs is proposed as an extended counterpart of network structures of observable conjunctive Boolean networks, while we call for particular attention to network structures instead of node dynamics. With such a class of SSOGs, we justify that a general class of discrete-time iterative systems can also be well addressed. In our formulation, the robustness against the uncertainties in nodal dynamics is achieved by merely exploiting the information on network structures. Two minimal synthesis strategies are, respectively, established to render a directed graph strongly structurally observable in a polynomial amount of time via placing a minimal number of sensors or controlling the nodes. Notably, apart from explicitly calculating the minimal set of control nodes, the structural insights are also leveraged to account for the close relations between the observability of considered iteration systems and observed-path-compatible paths and cycles in the network structures. For certain special yet worthy cases, the SSOGs are specialized in the strong structural observability of finite-field networks and derive the minimum pinned node theorem of Boolean networks with a biological case study as an efficient demonstration.
Overcoming Low Germination and Low Quality of Flax Seeds (Linum usitatissimum L.) in Unfavorable Storage Using Static Magnetic Fields

Flax seeds stored in unfavorable conditions were exposed to static magnetic fields (SMFs) of 50–350 mT for 20–120 min to overcome low germination and quality. Seed germination increased slightly with increasing strength of SMF and duration of treatment. Seed germination from 89% to 100% was achieved in SMF treatments of 150 mT (120 min), 200 mT (80–120 mT), 250 mT (60–120 min), 300 mT (40–120 min), and 350 mT (40–120 min). In these treatments, germination was 2.78- to 3.12-fold higher than in the control after 10 days. Treatments with 350 mT for 100 and 120 min showed the best results in germination (100%), as well as a 26.81-fold increase in vigor I, 28.69-fold increase in vigor II, 1-fold increase in chlorophyll a, 0.84-fold in chlorophyll b, 0.46-fold increase in carotenoid content, and 2.63-fold increase in catalase activity compared to the control after 10 days. Also, SMF treatment of 350 mT (20–120 min) reduced cell leakage and electrical conductivity by 1-fold compared to the control. SMF is a healthy, biologically safe, and environmentally friendly treatment and can be a tool for overcoming problems of low germination and quality of seeds stored under unfavorable conditions.