Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Financial Literature and Financial Technology on Financial Inclusion Among Accounting Student

Improvements in financial literacy serve as the primary driver of financial inclusion. To avoid financial difficulties, everyone should be financially literate. Having better financial literacy increases one's chances of enjoying life's pleasures while also being well-funded. This study aims to analyze the effect of financial literacy and financial technology on financial inclusion. The population in this study consisted of 180 accounting students. This study was a causal comparative research, and the data collection method used was a cross-sectional survey with proportional stratified random sampling. The Krejcie and Morgan table was used to determine the research sample of up to 123 students. According to the findings, financial literacy has a positive and significant impact on financial inclusion. Furthermore, financial technology has a significant and positive impact on financial inclusion. And, simultaneously, financial literacy and financial technology have a positive and significant impact on financial inclusion. If financial literacy and financial technology are increasing factors, it is recommended that the government consider these aspects if you want to increase financial inclusion among students. Other variables from financial inclusion instruments can be added for further research by collecting samples from several universities in various regions.
Investigations on Surface Roughness Measurement in Minimum Quantity Lubrication Turning of Titanium Alloys Using Response Surface Methodology and Box–Cox Transformation

Abstract In the present work, an attempt has been made to establish the accurate surface roughness (Ra, Rq and Rz) prediction model using response surface methodology with Box–Cox transformation in turning of Titanium (Grade-II) under minimum quantity lubrication (MQL) conditions. This surface roughness model has been developed in terms of machining parameters such as cutting speed, feed rate and approach angle. Firstly, some experiments are designed and conducted to determine the optimal MQL parameters of lubricant flow rate, input pressure and compressed air flow rate. After analyzing the MQL parameter, the final experiments are performed with cubic boron nitride (CBN) tool to optimize the machining parameters for surface roughness values i. e. , Ra, Rq and Rz using desirability analysis. The outcomes demonstrate that the feed rate is the most influencing factor in the surface roughness values as compared to cutting speed and approach angle. The predicted results are fairly close to experimental values and hence, the developed models using Box-Cox transformation can be used for prediction satisfactorily.
First-line systemic treatment with palbociclib in women aged ≥70 years presenting with hormone receptor-positive advanced breast cancer: Results from the PALOMAGE program.

1018 Background: Endocrine therapy (ET) combined with a CDK4/6 inhibitor is standard of care for hormone receptors-positive (HR+) advanced breast cancer (ABC). In France, 33% of BC are diagnosed in women aged 70 and older, contrasting with their constant underrepresentation in clinical trials. PALOMAGE, a prospective, observational, longitudinal real-life program, assessed the feasibility of ET combined with palbociclib (PAL), specifically in women aged ≥70 years with HR+ HER2- ABC. Methods: Depending on prior treatment for ABC and time of relapse, women were enrolled in two cohorts: ET-sensitive disease (no prior systemic treatment for ABC and no relapse within 1 year after adjuvant ET, cohort A) or ET-resistant disease (relapse on adjuvant ET or < 1 year after completion, or prior treatment for ABC, cohort B). Data collected at baseline and then every 3 months included: sociodemographic, clinical, biological, disease- and treatment-related, response, quality of life (QoL; EORTC QLQ-C30 and ELD14), geriatric (G8 and Geriatric-COre DatasEt [G-CODE]) and safety. Results of feasibility in cohort B (rate of PAL discontinuation at 6 months 28.8%) were reported at SABCS 2021. Here, we report results in cohort A, based on the rate of PAL discontinuation at 18 months for any reason as the primary endpoint. Secondary endpoints included time-to-treatment failure (TTF), progression-free survival (PFS), QoL, and safety. Results: For this analysis, 362 patients (from 130 sites) with sufficient data were considered: median age was 78 years (range: 70-94), ECOG was ≥2 in 19.2%, and visceral metastases was present in 39.8%. PAL starting dose was 125 mg, 100 mg, and 75 mg in 80.0%, 14.4%, and 5.6% of patients, respectively, and combined with an aromatase inhibitor in 93.6% or fulvestrant in 6.4%. Baseline scores showed G8 ≤14, ADL ≤5 and IADL ≤3 in 68.2%, 15.5% and 29.4% of patients, respectively. Among the 362 patients, 327 were evaluable for the primary endpoint. With a median follow-up of 20.7 months (95% CI: 18.8-22.0), the 18-month discontinuation rate for PAL was 41.9% (95% CI: 36.6%-47.2%), due to disease progression (20.8%), toxicity (7.7%), patient’s choice (6.7%), death (4.6%), or other reason (2.1%). Median TTF and PFS were 22.7 months (95% CI: 19.1–26.0) and 28.1 months (95% CI: 25.6-not reached), respectively. Safety profile showed (360 patients evaluable) 54.4% all grade neutropenia (1.1% febrile neutropenia). Impact of geriatric status on effectiveness and safety will be presented, together with the evolution of QoL. Conclusions: In a large real-life population of older women with G8 impaired in two thirds and with ET-sensitive ABC, discontinuation rate of PAL at 18 months was 41.9%, with a median PFS of 28.1 months, consistent with PALOMA2 results. Optimized ET combined with PAL is feasible in unselected older women with HR+ ET-sensitive ABC.
Structure and location of branch point singularities for Stokes waves on deep water

The Stokes wave is a finite-amplitude periodic gravity wave propagating with constant velocity in an inviscid fluid. The complex analytical structure of the Stokes wave is analysed using a conformal mapping of a free fluid surface of the Stokes wave onto the real axis with the fluid domain mapped onto the lower complex half-plane. There is one square root branch point per spatial period of the Stokes wave located in the upper complex half-plane at a distance $v_{c}$ from the real axis. The increase of Stokes wave height results in $v_{c}$ approaching zero with the limiting Stokes wave formation at $v_{c}=0$ . The limiting Stokes wave has a $2/3$ power-law singularity forming a $2{\rm\pi}/3$ radians angle on the crest which is qualitatively different from the square root singularity valid for arbitrary small but non-zero $v_{c}$ , making the limit of zero $v_{c}$ highly non-trivial. That limit is addressed by crossing a branch cut of a square root into the second and subsequently higher sheets of the Riemann surface to find coupled square root singularities at distances $\pm v_{c}$ from the real axis at each sheet. The number of sheets is infinite and the analytical continuation of the Stokes wave into all of these sheets is found together with the series expansion in half-integer powers at singular points within each sheet. It is conjectured that a non-limiting Stokes wave at the leading order consists of an infinite number of nested square root singularities which also implies the existence in the third and higher sheets of additional square root singularities away from the real and imaginary axes. These nested square roots form a $2/3$ power-law singularity of the limiting Stokes wave as $v_{c}$ vanishes.
“Dokoro” Nutrient Dense Porridge Formulated from Fruits, Legumes and Cereal

The study aimed at determining the possibility of offering an alternative to the common maize meal porridge with a porridge formulated from a mixture of fruits, legumes and cereals. It was underpinned by a positivist research paradigm which followed an experimental research design. The conveniently selected panellists for product testing consisted of 30 primary school pupils who were conveniently selected in Grade 7 from one school and were willing to participate. Composite flours consisting of fruits, cereals and legumes were used to produce a porridge which was compared with unrefined maize meal porridge for acceptability. This was followed by the evaluation of nutrient composition for both dokoro and maize meal. The mean acceptance score for dokoro porridge (Mean = 7.6, SD = 0.26) was significantly higher (p≤001) than the acceptance score for maize porridge (Mean = 5.8, SD = 0.14), t (58) = -3.75, p = 0.000. Moreover, dokoro composite powder had a significantly higher content values for moisture (p≤0.001), ash (p≤0.003), protein (p≤0.014), crude fibre (p≤0.001), vitamin C, energy, zinc and iron (p≤0.001) than maize powder. The study concludes that Dokoro porridge is a healthier food product that is more acceptable and contains significantly higher nutrient values than the common maize meal porridge. It is recommended to replicate the study using a larger sample of participants of different age groups from various locations in the country to determine the potential of using the dokora product nationwide.
PREDICTING THE PERFORMANCE OF A TWO-STAGE FLOWSHOP: LOWER BOUNDS AND HEURISTICS FOR SINGLE AND BICRITERIA MEASURES

This study examines the scheduling problem for a two-stage flowshop. All jobs are immediately available for processing and job characteristics including the processing times and due dates are known and certain. The goals of the scheduling problem are (1) to minimize the total flowtime for all jobs, (2) to minimize the total number of tardy jobs, and (3) to minimize both the total flowtime and the total number of tardy jobs simultaneously. Lower bound performances with respect to the total flowtime and the total number of tardy jobs are presented. Subsequently, this study identifies the special structure of schedules with minimum flowtime and minimum number of tardy jobs and develops three sets of heuristics which generate a Pareto set of bicriteria schedules. For each heuristic procedure, there are four options available for schedule generation. In addition, we provide enhancements to a variety of lower bounds with respect to flowtime and number of tardy jobs in a flowshop environment. Proofs and discussions to lower bound results are also included.
Do tax disputes affect firm value?

This study examines the effect of tax disputes on firm value with industry profiles as a moderator. The population of this study is non-financial companies that are listed on the Indonesia Stock Exchange and disclosed tax disputes during the 2014-2019 period. The purposive sampling technique was applied, and 292 observations were obtained. A mixed-method approach is used in this study. First, a panel data regression analysis was performed using a tool called EViews 12. Second, to deepen the empirical nature of this research, and with the results of the panel data regression analysis having already been obtained, tax consultants who have legal power of attorney at the tax court were invited to a focus group discussion (FGD) that was held in Bali. The results of this study find that tax disputes have a negative effect on firm value. This study also demonstrates that an industry having a high profile weakens the negative effect of tax disputes on firm value. The research findings provide an understanding of tax disputes, firm values, and industry profiles within the framework of signaling theory and legitimacy theory. The limitation of this research is that it does not discuss typical tax dispute cases (whether material disputes or judicial disputes) due to data limitations.
An Analysis of Variance Test for Normality (Complete Samples)

The main intent of this paper is to introduce a new statistical procedure for testing a complete sample for normality. The test statistic is obtained by dividing the square of an appropriate linear combination of the sample order statistics by the usual symmetric estimate of variance. This ratio is both scale and origin invariant and hence the statistic is appropriate for a test of the composite hypothesis of normality. Testing for distributional assumptions in general and for normality in particular has been a major area of continuing statistical research-both theoretically and practically. A possible cause of such sustained interest is that many statistical procedures have been derived based on particular distributional assumptions-especially that of normality. Although in many cases the techniques are more robust than the assumptions underlying them, still a knowledge that the underlying assumption is incorrect may temper the use and application of the methods. Moreover, the study of a body of data with the stimulus of a distributional test may encourage consideration of, for example, normalizing transformations and the use of alternate methods such as distribution-free techniques, as well as detection of gross peculiarities such as outliers or errors. The test procedure developed in this paper is defined and some of its analytical properties described in ? 2. Operational information and tables useful in employing the test are detailed in ? 3 (which may be read independently of the rest of the paper). Some examples are given in ? 4. Section 5 consists of an extract from an empirical sampling study of the comparison of the effectiveness of various alternative tests. Discussion and concluding remarks are given in ? 6. 2. THE W TEST FOR NORMALITY (COMPLETE SAMPLES) 2 1. Motivation and early work This study was initiated, in part, in an attempt to summarize formally certain indications of probability plots. In particular, could one condense departures from statistical linearity of probability plots into one or a few 'degrees of freedom' in the manner of the application of analysis of variance in regression analysis? In a probability plot, one can consider the regression of the ordered observations on the expected values of the order statistics from a standardized version of the hypothesized distribution-the plot tending to be linear if the hypothesis is true. Hence a possible method of testing the distributional assumptionis by means of an analysis of variance type procedure. Using generalized least squares (the ordered variates are correlated) linear and higher-order
Beyond LCDM: a viable alternative?

We are encouraged to look beyond LCDM as there are still no satisfactory explanations for either dark energy or dark matter. A data centred phenomenological approach supports an alternative explanation in which dark energy is not a universe-wide constant energy density, but the Holographic Dark Information Energy, HDIE, naturally centred around galaxies. HDIE can explain many of the effects attributed separately to Lambda and CDM. HDIE mimics Lambda with sufficient overall total energy and an equation of state parameter, w = -1.03+-0.05 for z 1.35, HDIE was phantom, w = -1.82+-0.08, providing a clear prediction that will enable the model to be verified or falsified. HDIE is shown to fit Planck dark energy wo-wa plots at least as well as Lambda, and to be consistent with other results that suggest dark energy was phantom at earlier times. A new w parameterisation is proposed here, as the usual CPL parameterisation is found to be biased and unsuitable for distinguishing between the HDIE/baryon and LCDM models.
Determination of Anemia Iron Deficiency Anemia and β-thalassemia during Pregnancy

Aim: To observe the frequency of anemia, iron deficiency anemia and β-thalassemia during pregnancy. Study type, setting & duration: This cross sectional study was undertaken at antenatal clinic of gynecology, Unit V of Lady Aitcheson Hospital Lahore from October 2018 to March 2019. Methodology: The study was commenced after formal written permission. A total of 310 pregnant women were included in this study andtheir demographic information was taken on predesigned Performa. Blood samples from all females were collected from the peripheral vein of upper limb and was sent to hospital laboratory for analysis of Hemoglobin and other necessary parameters. All female were labeled as iron deficiency anemia or β thalassaemia as per operational definition. Data was entered and analyzed in SPSS. Results: Mean age of females was 26.23± 5.26 years and mean gestational age was remained to be 16.632±10.62 weeks. The mean hemoglobin 8.55±2.10 g/dl, mean iron binding capacity was 13.07 ± 6.55 µg/dl and mean serum ferritin was 43.50 ± 76.93 µg/L. Anemia was seen in 270(87.1%), iron deficiency anemia was diagnosed in 239(77.1%) while β thalassemia was seen in 29(9.4%) of the pregnant women. There was significant association between parity with anemia and β thalassemia, p-value < 0.05. While iron deficiency anemia was not associated with parity. Conclusion: Anemia, iron deficiency anemia and β-thalassemia are much high and require recognition at early gestations. Various factors are reported to be involved which may be controlled by early supplementation. Keywords: Anemia, Iron deficiency, β-thalassemia, pregnancy, trimester, parity.
Efficacy of Manual Therapy for the Elderly with Chronic Low Back Pain: A systematic review

Manual therapy (MT) is a well-known physiotherapy approach for low back pain (LBP). Yet, evidence of its effectiveness for elders is hesitant. Objectives To determine the effects of MT on pain, physical function, disability, QOL, and psychological aspects among the elderly with chronic LBP. Methods Articles between the years 2012-2022 were retrieved using electronic searching. The quality assessment used McMaster Critical Review Form for Quantitative Studies. Findings Three articles were reviewed. Implications MT effectively improves pain, physical function, disability, QOL, and psychology among the elderly with LBP. Nevertheless, further investigation is needed to gain robust evidence for clinical practice. Keywords: Low back pain; manual therapy; elderly eISSN 2514-7528 ©2023. The Authors. Published for AMER & cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under the responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), and cE-Bs (Centre for Environment-Behaviour StudiesCollege of Built Environment, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/jabs.v8i25. 426
A SCANNING t TEST OF MULTISCALE ABRUPT CHANGES AND ITS COHERENCE ANALYSIS

A scanning t test of multi scale abrupt changes is introduced by extending the student t test,which detects the difference between two subsample means. It is shown that this algorithm has not only the capacity similar to Haar wavelet transform coefficient W(a,b) for detection of multi scale abrupt changes,but also gives the statistic significance threshold,which the wavelet analysis can not do. The subsample size n (comparative to the scale parameter a in W(a,b) ) of the statistic t(n,j) may vary successively without limitation of integer power of 2 as in the wavelet transform for a discrete series,so that the algorithm may detect any longer signal series like a scanner. However,this algorithm is not a decomposition tool because the second momentum,the variance,is involved. In addition,a correction to the Effective Degrees of Freedom (Ef) of t test is adopted for the dependency of an observation series to be detected. A coherence detection of abrupt changes between two signal series is carried out. The results of an application to historic series (AD622-1470) of the maximum and minimum flood levels of the Nile River reveal objectively that there appears some abrupt changes in phase and out of phase on certain scales between the two series. The relative dry and wet phases on around 0.5—1.5 century scale are further repartitioned following this detection. And these dry/wet phases coincide better with historic records of catastrophe in Egypt found so far and are some improvements upon previous researches. [
Normative and instrumental judgements of policing and their relative impacts on police empowerment during protracted conflict

ABSTRACT Why do citizens living under conditions of protracted conflict empower the police with greater discretionary authority? Relying on survey data of community perceptions, this study compares the relative impact that normative and instrumental judgements of policing have on the public’s willingness to empower the police with greater discretionary authority in a context of protracted conflict located in sub-Saharan Africa. Results from this study of 323 residents living in Kismayo city in southern Somalia suggest that both normative and instrumental judgements matter for empowering police to fight crime. Moreover, the perception that the police are representative of local clans is also significantly associated with police empowerment. Accordingly, these findings suggest support for the notion that there does not always exist a “zero-sum game” between normative and instrumental judgements, particularly in a sociopolitical context little studied within the policing literature.
Country and corporate characteristics improve environmental, social, and governance disclosure?

This research analyzed the country and corporate characteristics influencing companies’ environmental, social, and governance (ESG) disclosure in Brazil and Germany. The methodology is descriptive, quantitative, and documentary, analyzing the period from 2010 to 2019 of Brazilian companies from Brasil, Bolsa e Balcão (B3) and German companies from the Frankfurt Stock Exchange. Regarding the analyzed country characteristics (carbon emissions and GDP), it was evidenced that carbon emissions positively influence the ESG disclosure of Brazilian companies and negatively in the scenario of German companies. GDP showed a negative relationship with the ESG disclosure of Brazilian companies. The corporate variables: market to book, liquidity, and financial leverage, were negatively related to the ESG disclosure of companies in Brazil and Germany. Business risk showed a positive relationship with the ESG disclosure of companies in Germany. These results reveal that different countries and corporate characteristics have implications for the ESG disclosure of Brazilian and German companies. This research helps companies by highlighting which country and corporate characteristics tend to improve ESG disclosure. It aims to promote greater discussions in the literature about factors little explored in studies that tend to improve environmental, social, and governance actions and benefit companies, the environment, and society. Furthermore, it adds knowledge to the literature on the impacts of country and corporate characteristics on the environmental, social, and governance disclosure of companies in developing (Brazil) and developed (Germany) countries.