Miracle-dz/UniFAR-FTUs huggingface dataset:
Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.
Investigation of the Cytotoxic Effect of Ethyl Pyruvate on Various Cancer Cell Lines

Ethyl pyruvate (EP) is a simple aliphatic ester derived from pyruvic acid which is an endogenous metabolite. Although various studies have investigated the antioxidant and anti-inflammatory properties of EP, there has been only limited research into the cytotoxic effect of EP on cancer cells. The aim of this study was to determine the cytotoxic effects of EP on cells representing common cancer types. EP was purchased commercially and intermediate stock solutions were prepared with phosphate buffer saline. The cytotoxic effect of EP on human melanoma (VMM917), cervix (HeLa), breast (MCF-7), lung (A549), liver (HepG2), colon (WiDr) cancer and normal fibroblast (BJ) cells was determined using the MTT assay. Cisplatin was used as a positive control in cytotoxicity experiments. The results showed that EP exhibits selective cytotoxic effect on VMM917 (10.1-fold) and HeLa (3.04-fold) cells compared to BJ cells. This study shows for the first time that EP has a highly selective cytotoxic effect, especially on melanoma and cervix cancer cells. The mechanism of this effect needs to be elucidated by more extensive studies. Research Article
Is the role of authentic leadership effective in managing occupational stress and psychological capital

This study examines the role of an authentic leadership style in managing levels of occupational stress of employees working in the IT sectors of Pakistan and the UK. By combiningstrata, purposive and convenience sampling techniques, we gathered data from 220 employees working in software houses in both economies by means of a cross-sectional research design. The measurement model confirmed the reliability and validity of the distinctive variables while Partial Least Square Structural Equation Modeling (PLS-SEM) andcorrelation were deployed to assess the relationship between the research variables. The findings of the study confirmed that an authentic leadership style is effective in managingoccupational stress, specifically organisational and personal stressors of employees working on time-bound projects. Additionally, authentic leadership is effective in developingpsychological capital. The research framework is effective for improving employees’ work efficiency through stress reduction and the development of psychological capital under anauthentic leadership style.
FACTORS AFFECTING FOOD SECURITY OF RURAL FARMERS IN LESOTHO: THE CASE OF KEYHOLE GARDENERS IN LERIBE DISTRICT

The practice of homestead vegetable gardening has gained importance due to the increasing rate of rural poverty in developing countries. Keyhole garden is not yet a particularly common variant of home gardens but it is becoming popular globally in both developing and developed countries due to its unique benefits related to sustainable farming practices. The main objective of the study is to determine factors that influence the food security of rural farmers in Lesotho utilising keyhole gardeners in Leribe district in Lesotho. The study used a purposive sampling method to select a sample of 110 respondents. Descriptive statistics and binary logistic regression models were used for data analysis. The majority of households (65.45%) never skipped a meal and were food secure however, 27.27% sometimes skipped meals, and 7% skipped meals frequently. The study findings indicated that keyhole gardens influence food security since they boost food supplies, generate income and help in the reduction of food bills. The results of the study showed that age (p < 0.01), marital status p < 0.05), household size (p < 0.10), market information (p < 0.05), donations (p < 0.01) and access to inputs (p < 0.01) influence the food security of keyhole garden farmers in the study area. The study recommends that agriculture civil service workers should receive training on keyhole gardens so that they can transfer the knowledge and skills to rural farmers to increase the awareness of, and the participation in, keyhole gardening and ultimately influence household food security.
Multi-shelled MgCo2O4 hollow microspheres as anodes for lithium ion batteries

Multi-shelled MgCo2O4 hollow microspheres (MCOs) with a spinel structure as an anode material for lithium ion batteries are prepared through a solvothermal process using colloidal carbon spheres as a template, followed by a calcination process in air. The multi-shelled MgCo2O4 hollow microspheres are synthesized via heterogeneous contraction by non-equilibrium heat balance owing to the temperature gradient. With the change in the calcination temperature, different MCO structures are formed indicating the variations of the electrochemical performance and stability. MCO-400 calcined at 400 °C outstandingly delivers a 100th discharge capacity of 1360 mA h g−1 at a current density of 500 mA g−1 without any obvious decay, while MCO-300 and MCO-500 deliver only 865 and 898 mA h g−1 showing a big difference of around 460 mA h g−1 under the same conditions. The presence of mesoporous interstitial space and meso-/macroporous void space in the quadruple-shelled MgCo2O4 hollow microspheres provides excellent rate capability and electrochemical stability caused by the formation of nanoparticles in the outer and inner shells leading to a remarkable capability for lithium storage and structural integrity, facile mass transfer by the numerous interstitial spaces of the interfacial region between the electrode and the electrolyte, and the void space in the multiple-shelled hollow microspheres preventing volume expansion along the radial direction occurring during Li+ insertion and extraction.
Can Real Options Reduce Moral Hazards in Profit and Loss Sharing Contracts ?: A Behavioural Approach Using Game Theory and Agent Based Simulation

In this paper, we try reducing the moral hazard of proﬁt misreporting in Proﬁt and Loss Sharing Contract (PLS). In this kind of contracts , the corporate manager has a temptation to misreport proﬁts which can lead to either project failing or to ﬁnanciers receiving an unfair allocation of proﬁts. To help in solving this problem we propose a new model that includes a real option that gives the corporate manager (agent) the right, but not the obligation, to gradually buy shares in the corporation from the ﬁnancier / bank. We compare our results with the standard case of PLS without real options. We show, using a multi-agent simulation (Netlogo) that embedding real options in the PLS contract can reduce the proﬁt misreporting case. The fact that PLS contracts are riskier compared to other forms of ﬁnancing such as debt, provides an incentive for the creation of models that reduce their risk to capital providers. Given the results obtained from our real options model, the latter could prove to be of practical use to ﬁnancial institutions willing to engage in PLS ﬁnancing.
Multidrug-resistance and biofilm formation profiles of Salmonella spp. isolated from raw chicken meat

Available data showed that the recovery of multidrug-resistant and biofilm-producing Salmonella spp. from chicken meat is still scanty in Nigeria. Consequently, this study aimed to characterize the probable multidrug-resistant and biofilm producing Salmonella spp. prevalent in chicken meat vended in southern Nigerian markets. About 240 randomly sampled chilled raw chicken meats were collected from open markets in Delta, Edo, Ekiti and Ondo States, and then were analysed for detecting the presence of Salmonella spp. ; using rinse centrifugation-plating technique, serological examination and 16S rRNA gene sequencing. The confirmed Salmonella isolates were tested for multidrug-resistance and biofilm formation using Kirby Bauer disc diffusion test and tissue culture plates, respectively. Out of 229 presumptively examined Salmonella isolates, 52 isolates were confirmed as Salmonella spp. , while 46 isolates were recorded as multidrug-resistant. The main serotypes recovered were; S. enterica subsp. enterica serovar Typhimurium (35/52; 67.31%), and S. enterica subsp. enterica serovar Enteritidis (17/52; 32.69%). Biofilm characterization of the recovered Salmonella isolates were; strong (OD > 0.240), 6 (11.5 %); moderate (0.120-0.240), 13 (25.0 %); weak (OD < 0.120), 19 (36.5 %), and non-biofilm producers (OD < 0.120), 14 (26.9 %). This study showed that multidrug-resistant and biofilm-producing Salmonella spp. were prevalent in raw chicken meat; vended within southern Nigerian open markets. Thus, there is an urgent need for relevant regulatory agencies to enforce consumer's safety.
Epilithic diatom of the Güvercinlik pond (Arguvan/ Malatya, Turkey)

In this study, the epilithic diatoms of the Güvercinlik Pond, which is located in Arguvan, Malatya, were investigated between March and November of 2016. During the study, a total of 39 taxa, 3 belonging to centric diatoms and 36 belonging to pennate diatoms, were recorded. The diatom types represented by the highest number of species were Cymbella (5 taxa), Nitzschia (4 taxa) and Navicula (7 taxa). Diatoms showed their best growth in late spring and summer, when water temperature and light began to increase. Sorensen similarity index between the diatoms at both stations was found as 58.18%.
Chemical Composition, Anti-Nutritional Factors and Pasting Properties of Cassava-African Yam Bean Flour Blends for Noodle Preparation

Noodle consumption has been increasing in Nigeria as a result of rapid urbanization, increase in population growth, and desire for convenience food. Noodles are produced from wheat flour which is not grown in Nigeria. In order to reduce wheat imports and improve utilization of local crops, various options have been developed to replace wheat flour partially or wholly in noodle production. This study was aimed at optimizing the level of major ingredients to obtain the best flour blend for noodle preparation with optimum nutritional quality. Pro-vitamin A cassava roots ( Manihot esculenta Crantz ) and African yam bean seeds (AYB) ( Sphenostylis stenocarpa ) were processed into flours. The ranges of these flours, based on preliminary findings, were computed into a central composite design of Response Surface Methodology (RSM) to obtain 13 flour blends with five central points. The chemical compositions, anti-nutritional factors, and pasting properties of these flour blends were analyzed and measured. By maximizing total β- carotene, protein content, and minimizing fat content, the predicted model indicated the optimum blend of 70.52% cassava flour to 29.48% AYB flour. The best flour blend sample of 69.23% cassava flour to 30.77% AYB flour gave the actual value of total β -carotene 6.76 μg /g, with proximate analysis composition of protein 6.17%, fat 0.82%, moisture 8.95%, ash 1.77%, crude fiber 5.09%, and carbohydrate 82.30%. The anti-nutritional factors of the best blend were 8.21 mg HCN eqv /kg, 1.69 mg phytate/g and 0.37 mg tannin/g.
Certain Varieties of Resolving Sets of A Graph

Let G=(V,E) be a simple connected graph. For each ordered subset S={s_1,s_2,. ,s_k} of V and a vertex u in V, we associate a vector Gamma(u/S)=(d(u,s_1),d(u,s_2),. ,d(u,s_k)) with respect to S, where d(u,v) denote the distance between u and v in G. A subset S is said to be resolving set of G if Gamma(u/S) not equal to Gamma(v/S) for all u, v in V-S. The purpose of this paper is to introduce various types of r-sets and compute minimum cardinality of each set, in possible cases, particulary for paths, cycles, complete graphs and wheels.
The Mediation Effect of Moral Disengagement on Spiritual-Religious Attitudes and Academic Dishonesty among Guidance and Counseling Students

How to cite: Rifani, E. , Sugiyo, S. , & Purwanto, E. (2021). The Mediation Effect of Moral Disengagement on SpiritualReligious Attitudes and Academic Dishonesty among Guidance and Counseling Students. Islamic Guidance and Counseling Journal, 4(1). https://doi.org/10.25217/igcj.v4i1. 1147 E-ISSN: 2614-1566 Published by: Institut Agama Islam Ma’arif NU (IAIMNU) Metro Lampung The Mediation Effect of Moral Disengagement on Spiritual-Religious Attitudes and Academic Dishonesty among Guidance and Counseling Students
The gender factor in the perception of English segments by non-native speakers

The aim of the paper is to present the findings of an empirical study which contributes to the ongoing research into gender effects on second language acquisition by exploring a biological influence on L2 pronunciation learning. One of the most frequent arguments used to vindicate single-sex education is that there are substantial sensory and perceptual differences between males and females which rationalize gender-specific teaching methods and gender-segregation at schools. The present study provides some preliminary insights into the perception of selected phonetic contrasts by Polish secondary school learners with the aim of investigating gender-based similarities and differences in the accuracy of sound recognition by males and females. The findings suggest that a commonly cited female advantage in acquiring L2 pronunciation cannot be attributed to their superior phonetic perception, as male participants performed equally well and identified the same number of English segments correctly.
Interplay between Molybdenum Dopant and Oxygen Vacancies in a TiO2 Support Enhances the Oxygen Reduction Reaction

In this study, molybdenum doping of anatase TiO2, used as a Pt catalyst support, both augments resistance against the carbon corrosion that commonly occurs in oxygen reduction reaction (ORR) Pt/C catalysts and promotes the generation of oxygen vacancies that allow better electron transfer from the nanosupport to Pt, thereby facilitating the oxygen dissociation reaction. The effects of the oxygen vacancies within the Mo-doped TiO2 nanosupport on ORR activity and stability are investigated both experimentally and by density functional theory analysis. The mass activity of Pt-supported molybdenum-doped anatase TiO2 is shown to be 9.1 times higher than that of a commercial standard Pt/C catalyst after hydrogen reduction. The oxide-supported nanocatalysts also show improved stability against Pt sintering under during cycling, because of strong metal–support interactions.
Improving Quality of Long-Term Bond Price Prediction Using Artificial Neural Networks

Purpose: The aim of this paper is to propose nonlinear autoregressive neural network which can improve quality of bond price forecasting. Methodology/Approach: Due to the complex nature of market information that influence bonds, artificial intelligence could be accurate, robust and fast choice of bond price prediction method. Findings: Our results have reached a coefficient of determination higher than 95% in the training, validation and testing sets. Moreover, we proposed the nonlinear autoregressive network with external inputs using 50 year interest-rate swaps denominated in EUR and volatility index VIX as two external variables. Research Limitation/Implication: Our sample of daily prices between 4th January 2016 and 13th January 2021 (totally 1,270 trading days) suggest that both Levenberg-Marquardt and Scaled conjugate gradient learning algorithms achieved excellent results. Originality/Value of paper: Despite the fact that both learning algorithms achieved satisfying outcomes, implementation of an independent variable into the autoregressive neural network environment had no significant impact on prediction ability of the model. Category: Research paper
Lactobacillus and Bifidobacterium Bacteria Profile in Healthy People and People with Type 2 Diabetes Mellitus

Diabetes; Bacteria; Lactobacillus; Bifidobacterium Lactobacillus and Bifidobacterium are two genera of gram-positive bacteria that are widely used as probiotic products to improve the composition of the intestinal microbiota but until now the difference in the number of these bacteria in patients with type 2 diabetes mellitus and healthy people in Asia remains unclear. This study conducted a systematic review to analyze the differences in the number of Lactobacillus and Bifidobacterium bacteria in patients with type 2 diabetes and healthy people in Asia. The results showed that the number of Lactobacillus bacteria was higher in patients with type 2 diabetics than in healthy people. The number of Bifidobacterium bacteria in patients with type 2 diabetes tended to be lower than in healthy people, although there was some literature stating that there was no difference in the number of Bifidobacterium bacteria in patients with type 2 diabetes and in healthy people. Further research on the profile of Lactobacillus and Bifidobacterium bacteria per type (species) specifically in people with type 2 diabetes and healthy people of various ethnicities in Indonesia is needed to identify dysbiosis in people with type 2 diabetes and determine specific microbiota therapy for people with type 2 diabetes.
Serological and Molecular detection of Staphylococcus aureus isolated from UTI patients

Urinary tract infections (UTIs) are one of the commonest infections encountered by clinicians despite the widespread availability of antimicrobial agents. Such Infections caused by different bacterial pathogens that can be acquired through both hospitals and the community. The present study is aimed to isolation and diagnosis of Staph. aureus , detecting the optimal antimicrobial for the treatment of these infections. A total of (600) mid-stream urine samples were collected during the period from August to December, 2018 from patients who were complained from UTIs at AL-Hussain Teaching Hospital in ALNasiriyah City, Southern Iraq. The study included isolation and diagnosis of Staph. aureus based on morphological, microscopic characterization, biochemical tests and confirmed by API-20 and Vitek2 systems. In addition , all Staph. aureus isolates were subjected to the serological diagnosis of protein A by using a latex agglutination test and convention PCR technique was used to detect the presence of the 16S rRNA gene (353bp). 380 (63.33%) were positive isolates for bacteriological examination, the Staph. aureus was identified with 50 samples (13.5 %). In addition, all Staph. aureus isolates were assayed for antimicrobial susceptibility against 14 selected antibiotic discs by using the disc diffusion method. All isolates were completely resistant to Penicillin (P), Oxacillin (Ox), and Ampicillin (Amp). While the most effective antibiotics were Nitrofurantoin, Gentamycin, isolates were susceptible to these antibiotics in 76%, and 60%, respectively. Also, In the analysis of the nucleotides sequence of the partial 16S rRNA gene, the results were showed that these bacteria actually related to Staph. aureus ,according to current result, three of these isolates registered globally in the NCBI Gen bank, and the accession numbers of these isolates are (MK910079.1),( MK910080.1), and (MK910081.1).
Pharmacotherapy of patients with atrial fibrillation and restored sinus rhythm – is the medication with spironolactone beneficial in this case?

Objective: Atrial fibrillation is progressive disease with important health consequences, in which fibrosis is a key player. The aim of our study is to assess the effect of mineralcorticoid blockade on top of standard treatment in patients with atrial fibrillation after sinus rhythm restoration on the recurrence of the arrhythmia, hospitalizations and on the changes in levels of Galectin-3 as a marker of fibrosis. Methods: We prospectively studied 101 consecutive patients (56 females) at mean age 68.2 ± 7 with atrial fibrillation and sinus rhythm restoration, who were randomized on treatment with spironolactone on top of standard treatment or “usual care”. They were followed up for recurrences, hospitalization and death. The effect of spironolactone on safety was evaluated. Results: Recurrences of AF were detected in 64% of non-spironolactone group vs 57% in spironolactone group (p = 0.44). Spironolactone reduced the hospitalizations for AF, but it was not significant (p = 0.14). A Cox regression model showed only protective effect of spironolactone on AF hospitalizations, HR = 0.48, 95%CI = 0.2–1.15, р = 0.098. The same survival model for all-cause hospitalizations reached significance, with reduction of the events in the spironolactone group, HR0.44, 95% CI 0.2–0.94, р = 0.035. There was no difference regarding the composite endpoint (recurrences, all cause hospitalizations and death). Treatment with spironolactone did not influence the Gal-3 levels. Treatment with spironolactone has not influenced significantly the levels of serum potassium and creatinine. Conclusion: Treatment with spironolactone has protective effect regarding hospitalization for atrial fibrillation and significantly reduces all cause hospitalizations. It does not influence the biomarker of fibrosis Gal-3 after one-year treatment. The use of spironolactone in patients with AF is safe, but regular follow up is needed and recommended. Further studies are necessary, to clarify the potential of spironolactone to improve the AF prognosis.