Miracle-dz/UniFAR-FTUs huggingface dataset:
INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT: COMPARATIVE STUDY OF PRE-POST FULL CONVERGENCE OF IFRS IN MALAYSIA

Purpose  The purpose of this study is to examine the influence of full convergence of IFRS (International Financial Reporting Standards) on earnings management using a sample of companies listed on Bursa Malaysia given that the rationale for adoption of IFRS in Malaysia was to make the published financial statements of public listed companies more transparent and comparable. Design/Methodology/Approach  A sample of 200 firms listed on Bursa Malaysia (Malaysian Stock Exchange) were chosen to investigate and examine the quality of accounting information by evaluating and measuring the Earning Management in the context of Malaysian listed companies. This research was carried out using the earnings management model, which was first introduced by Jones (1991) and later modified by Dechow et al. (1995). Findings  The findings from this research suggested that the full convergence of IFRS is negatively and significantly associated with earnings management. Research Limitations/Implications  This study examined only one aspect of IFRS i.e. full convergence of IFRS on the intensity of Earnings Management, hence any conclusions drawn are based on that one aspect only. Furthermore, EM (Earnings management) is not limited to and identified via the accruals model only, so future studies may use other models as well. Finally, the residuals of accruals model was extracted cross-sectionally, which assume that all firms in the industry tend to employ similar accruals techniques. In practice however, firms differ from one another in structure, character and in many other regards.
Prediction of Tobacco Leave Grades with Ensemble Machine Learning Methods

For many years, the Indonesian economy is influenced by the role of tobacco. It is not only for international trade but also for the farmers who plant the tobacco. However, to find a good tobacco grade is not easy. Many factors affect tobacco leaves grade. This paper focuses on developing a machine learning method to predict and determine the tobacco grade based on the environment condition and the plantation. Four independent variables that are temperature, sunlight hours, humidity, rainfall, and the plantation were used as a predictor to one target variable, which is the tobacco leaves grade. We applied two regression methods: Random Forest and Gradient Boosting Machine to predict whether there is a relationship between independent and dependent variables. The results depicted that Gradient Boosting Machine and Random Forest methods could be done to predict the tobacco grade successfully. The result also showed that Gradient Boosting Machine is superior to Random Forest in two experiments (with and without the plantation variables). Finally, to find the influenced variable for predicting the tobacco grade, i.e. sunlight hours has been performed.
Assessment of Coronary Artery Aneurysms Cased By Kawasaki Diesease Using Transluminal Attenuation Gradient Analysis of CT Angiograms

Author(s): Gutierrez, Noelia Grande | Advisor(s): Marsden, Alison L | Abstract: Patients with coronary artery aneurysms (CAA) resulting from Kawasaki Disease (KD) are at risk for thrombosis and myocardial infarction. Current guidelines recommend using CAA diameter g8 mm as the criterion for initiating systemic anticoagulation, but there is little outcome data to support this choice. Transluminal Attenuation Gradient (TAG) has been proposed as a non-invasive method for evaluating the functional significance of coronary stenoses using CT Angiography (CTA). However TAG has not previously been used to assess CAA. We hypothesized that abnormal flow dynamics in CAA caused by KD could be quantified using TAG. We quantified TAG in the major coronary arteries by performing linear regression of the average lumen intensity as a function of vessel length and compared TAG values for aneurysmal and normal arteries. Aneurysm geometry was characterized using maximum aneurysm diameter, aneurysm shape index and sphericity index. TAG of aneurysmal arteries was significantly lower than in normal arteries. Significant differences were also seen between aneurysmal vs. normal left anterior descending and right coronary. Geometrical parameters showed minimal to no correlation with TAG. This study is the first application of TAG analysis to CAA caused by KD, and demonstrates significantly different TAG values in aneurysmal versus normal arteries. Lack of correlation between TAG and CAA geometry suggests that TAG may provide information on hemodynamic conditions not available from anatomy alone. The use of TAG in KD patients represents a possible extension to standard CTA that could aid in clinical decision-making and help to better evaluate the risk of thrombus formation.
Marriage Equality Laws and Youth Mental Health

Since the landmark ruling in Goodridge v. Department of Public Health in 2004, the legalization of same-sex marriage (SSM) has proliferated throughout the United States via either legislative action or court order. Advocates of SSM laws argue that marriage equality will generate important health benefits not only for adult same-sex couples but also for lesbian, gay, bisexual, and questioning (LGBQ) youths. Using data from the state Youth Risk Behavior Survey for the period 1999–2017, we explore the relationship between marriage equality and suicidal behaviors among LGBQ-identifying youths. We find little evidence that SSM laws have reduced suicide attempts among teen sexual minorities, nor have they decreased the likelihood of suicide planning, suicidal ideation, or depression. Instead, we find some evidence that SSM legalization via judicial mandate is associated with worse mental health for these youths.
Efficacy of high-dose intravenous steroid treatment in methanol-induced optic neuropathy: A systematic review

Objective: Methanol-induced optic neuropathy is a visual impairment that results from damage to the optic nerve fibers caused by methanol. It is frequently bilateral with permanent visual deterioration. According to the American Academy of Clinical Toxicology (AACT), methanol-poisoned patients who present with ocular manifestations should be treated with fomepizole, ethanol, or hemodialysis, which do not remove the metabolites from the optic nerve. High-dose intravenous steroid treatment has been proposed in several studies to salvage vision because of its anti-inflammatory effect. This article examines the existing literature on the efficacy of high-dose intravenous steroid treatment in patients with methanol-induced optic neuropathy. Methods: Literature searches were conducted using keywords and MeSH headings specifically chosen to identify published articles in CENTRAL, PubMed, ScienceDirect, ProQuest, EBSCO, and Google Scholar. Articles included were full-text, observational studies or randomized controlled trials published in English or Bahasa Indonesia. Results: Four case series and one case report were found in the bibliographic databases. We identified 33 patients with bilateral optic neuropathy caused by methanol ingestion who were initially treated with 1 g intravenous methylprednisolone, administered as a single dose or as divided doses for 3–4 d, followed by oral prednisolone. There were visual improvements in 48 out of 56 patients (83%). No adverse events were reported. Conclusion: Intravenous high-dose steroid treatment may benefit the visual status of patients with methanol-induced optic neuropathy. However, further studies are needed to determine the characteristics of patients who may benefit most from this regimen.
Ophthalmologic fndings in Gaucher’s disease type III: case report

We report a case of a patient with Guacher’s disease type III, with mutation in Exon9, 1246G> A and 1251G> C, seeking to investigate the suspected glaucoma, to describe the ophthalmological findings, as glycolipid accumulation in the pre-retinal region and to investigate The possible correlation with the decrease of the layer of nerve fibers.
Spatial and Seasonal Variation in Lion (Panthera leo) Diet in the Southwestern Kgalagadi Transfrontier Park

The ecological functioning of an environment is influenced by how lions, Panthera leo, utilize their prey at various spatial and temporal scales. Aspects of the spatial and temporal variation in lion diet were investigated in the southwestern Kgalagadi Transfrontier Park (KTP) between May 2013 and June 2015 using evidence of prey remains identified through GPS cluster analysis (n = 278) and lion scat analysis (n = 189). Spatial variation in diet was investigated between three regional landscape types (north, south and west), based on the different vegetation types represented within each area, and two terrain types (riverbeds and dunes). Seasonal variations were assessed according to the hot-wet season (November to April), and cold-dry season (May to October). Lion diet profiles varied between landscape types and terrain type, but not seasonally. The most notable spatial differences in lion diet profiles were between the dune and riverbed terrains. Blue wildebeest, Connochaetes taurinus, contributed significantly to lion diet in the riverbeds (36%), but not in the dunes (2%). Gemsbok, Oryx gazella, was the primary contributor to lion intake biomass across all seasons, landscape types, as well as in the dune terrain (range 55–82%). Being largely independent of surface water and the most widespread and abundant of the large prey species, gemsbok are expected to remain the primary food source for lions and are likely to be a key driver of lion population dynamics in the KTP.
Perceptions of Dental Hygienists' role on the prenatal care team

Purpose: The purpose of this study was to examine dental hygienists’ perceptions of their role on the prenatal care team and perceptions of obstetricians towards the role of dental hygienists as part of the prenatal care team. Methods: Data was collected from an anonymous electronic Likert-style survey sent to obstetricians at Denver Health and Hospitality Authority (DHHA) and Colorado Dental Hygienists’ Association (CODHA) members. Statistical analysis included descriptive statistics to provide an overview of survey data from all three subscales: knowledge (subscale 1), scope (subscale 2), and perceptions (subscale 3) and the standard t-Test to determine differences between demographics (collaboration with an obstetrician, highest level of education, and public health experience) and subscales. Results: The perceptions of obstetricians were not evaluated since the response rate (n=2) was not representative of the population. Whereas, the perceptions of dental hygienists were represented (N=106). Overall, surveyed Colorado dental hygienists (N=106) had a positive perception in all subscales respectively (M=4.4638, M=4.7529, M=4.7864). However, there are some outliers worth noting. Dental hygienists perceived dental radiographs and dental treatment more negatively with more variance. Independent sample t-test suggests having practiced with an obstetrician and in public health makes a significant difference in all subscale scores. Conclusion: Dental hygienists are in a position to use current practice guidelines to provide preventive oral health care and be an integral member of the prenatal care team. xi PERCEPTIONS OF DH ROLE ON THE PRENATAL CARE TEAM
Evaluation of mini-locking plate system in management of body mandibular fracture (Clinical study)

Aim: To evaluate the mini-locking plate system in management of body mandibular fracture. Patient and methods: Twenty patients were randomly classified into two equal groups. Group (1): (The study group): Ten patients were treated by open reduction and internal fixation using single 2.0mm locking plate and arch bar as a tension band maintained for 5 weeks. Group (2): (The control group) Ten patients received the same treatment as in group (1) but with single 2.0mm conventional plate. Follow- up was performed for 6 months and post-operative complications such as infection, wound dehiscence, neurosensory disturbances and malocclusion were recorded. Arch bar was removed after 5 weeks of surgery. Data regarding age, sex, and bone density at the fracture side during healing, bite force measurements at anterior, premolar and molar regions were collected, tabulated and statistically analyzed using IBM SPSS software package version 20.0. Results: Uneventful healing of all fractures treated with mini-locking plates and conventional plate system, with no cases of malunion, nonunion, infection, or malocclusion being observed through the follow up periods. There was statistically difference between both groups regarding the mean bone density one week, 1, 3 and 6 months post-operatively. Bite force recording showed increasing values at subsequent follow ups corresponding to the healing of the fracture in both groups. Conclusion: Bone density in group (1) was in an accelerated pattern and of higher value than that of group (2). Patients treated with locking plate screw system regain more bite force compared to those treated with conventional miniplate screw system.
BEST STUDENT PAPER SOCIETY FOR TERRORISM RESEARCH INTERNATIONAL ANNUAL CONFERENCE 2019. Politics as counterterrorism: the role of diplomacy in the West German response to Palestinian terror, 1970–75

ABSTRACT When states face international terrorism, their response almost automatically lies in the area of foreign policy. As such, actors in foreign policy making play a key, yet understudied role in this process. In this paper, I will therefore analyse West German foreign policy responses to Palestinian terrorism in the 1970s, which evolved from technical to diplomatic measures. The focus will be on the role of diplomats, not least on their sustained and expanding efforts to negotiate with representatives of violent Palestinian organisations after terror attacks affecting West Germany. This paper thereby shows the potential of a more actor-focused counterterrorism research agenda. Moreover, from a methodological standpoint it also illustrates how archival material can help to uncover the internal dynamics and complexities of governmental decision-making when it comes to counterterrorism.
Cloning and Optimizing the Culture Parameters for Expression of R1 and R2 Repeat Regions of P97 Adhesin from Mycoplasma hyopneumoniae in Escherichia coli

| Mycoplasma hyopneumoniae (M. hyopneumoniae) is the causative agent of porcine enzootic pneumonia (PEP), a chronic respiratory disease that affects pigs of all ages worldwide and causes considerable economic losses in the pig industry. The R1 and R2 repeat regions of P97 adhesin (P97R1R2) of M. hyopneumoniae play important roles in adherences to the host cells to initiate the infection process, and are capable to confer immunogenicity, and potential candidates for development of the recombinant subunit vaccines. The objective of this study was to clone P97R1R2 gene fragment of M. hyopneumoniae isolated from pigs in Thua Thien Hue province, Vietnam and optimize culture parameters (cultivation temperature, culture media, inducer concentration, induction time and incubation time) for improving expression of recombinant P97R1R2 protein in E. coli. The result showed that the nucleotide sequence of P97R1R2 gene fragment of M. hyopneumoniae was 779 bp in length, corresponding to 272 amino acids with 10 repeats of AAKPE(V) in R1 and 3 repeats of GS(A) PN (S) QGKKAE in R2. Expression of the P97R1R2 in E. coli BL21 StarTM (DE3) produced a fusion protein with molecular weights of approximately 33.42 kDa (including 3.7 kDa of fusion fragment of pET-200/D-TOPO vector). Furthermore, the cultivation temperature at 25oC, YJ medium, Isopropulβ-D-1-thiogalactopyranoside (IPTG) concentration of 0.6 mM, induction time at an optical density of 1.5 at 600 nm, and post-induction incubation time for 6 h were determined to be the optimal for the expression of target protein. In conclusion, this study was successful in cloning P97R1R2 gene fragment of M. hyopneumoniae isolated from pigs in Thua Thien Hue province, Vietnam and optimizing selected culture parameters for higher expression of recombinant P97R1R2 protein in E. coli BL21 StarTM (DE3) cells.
The relationship between the severity of obstructive sleep apnoea hypopnoea syndrome and the craniofacial morphology in adults

Obstructive Sleep Apnoea / Hypopnoea Syndrome (OSAHS) is a potentially lifethreatening breathing disorder, caused by recurrent upper airway obstruction during sleep. OSAHS is associated with an increased risk of cardiovascular disease and stroke, and there is a strong suspicion that untreated sleep disordered breathing precipitates greater mortality (Marin et al., 2005). OSAHS affects 4-7% of the general adult population (Casero et al., 1999). Owing to its prevalence, it is currently considered a major public health concern, with severe physical and social consequences if not properly treated (Casero et al., 1999; Barthel SWand Strome M, 1999). These disorders affect mainly middle-aged patients that are professionally active and may generate high losses and absences from work (Pieters T and Rodenstein DO, 2001). Medical costs of OSAHS may be significantly reduced when effective diagnosis and treatment are performed early (Kapur et al., 1999). However, the increasing demand for apnoeic diagnosis has begun to place strain upon services based on overnight laboratory studies. This situation has been clearly reflected at the Edinburgh Sleep Clinic where new referrals for polysomnography testing were found to have increased ten fold between 1990 and 1996, (Whittle et al., 1997). Evidence suggests that the discrepancy between demand and available resources is steadily widening. The development of alternative diagnostic methods would therefore appear to be a worthy goal, and indeed this subject has received a great deal of attention within the recent literature.
Impact of a Web-Based Exercise and Nutritional Education Intervention in Patients Who Are Obese With Hypertension: Randomized Wait-List Controlled Trial

Background Internet-based interventions are a promising strategy for promoting healthy lifestyle behaviors. These have a tremendous potential for delivering electronic health interventions in scalable and cost-effective ways. There is strong evidence that the use of these programs can lead to weight loss and can lower patients’ average blood pressure (BP) levels. So far, few studies have investigated the effects of internet-based programs on patients who are obese with hypertension (HTN). Objective The aim of this study is to investigate the short- and long-term efficacy, in terms of body composition and BP parameters, of a self-administered internet-based intervention involving different modules and learning techniques aimed at promoting lifestyle changes (both physical activity and healthy eating) in patients who are obese with HTN. Methods A randomized wait-list controlled trial design was used. We recruited 105 adults with HTN who were overweight or obese and randomly assigned them to either a 3-month internet-based intervention group (n=55) or the wait-list control group (n=50). We assessed BMI (primary outcome), body fat mass (BFM), systolic (S)BP and diastolic (D)BP, blood glucose and insulin levels, physical activity levels, and functional capacity for aerobic exercise at Time 0 (preintervention) and Time 1 (postintervention). All the patients in the wait-list control group subsequently received the intervention, and a secondary within-group analysis, which also included these participants, was conducted at Time 2 (12-month follow-up). Results A 2-way mixed analysis of covariance showed a significant decrease in BMI, BFM, and blood glucose at 3 months in the internet-based intervention group; the effect size for the BMI and BFM parameters was moderate to large, and there was also a borderline significant trend for DBP and insulin. These results were either maintained or improved upon at Time 2 and showed significant changes for BMI (mean difference −0.4, 95% CI −0.1 to −0.6; P=.005), BFM (mean difference −2.4, 95% CI −1.1 to −3.6; P<.001), DBP (mean difference −1.8, 95% CI −0.2 to −3.3; P=.03), and blood glucose (mean difference −2, 95% CI 0 to −4; P=.04). Conclusions Implementation of our self-administered internet-based intervention, which involved different learning techniques aimed to promote lifestyle changes, resulted in positive short- and long-term health benefits in patients who are obese with HTN. Trial Registration ClinicalTrials.gov NCT03396302; https://clinicaltrials.gov/ct2/show/NCT03396302
Light availability and land‐use history drive biodiversity and functional changes in forest herb layer communities

A central challenge of today's ecological research is predicting how ecosystems will develop under future global change. Accurate predictions are complicated by (a) simultaneous effects of different drivers, such as climate change, nitrogen deposition and management changes; and (b) legacy effects from previous land use. We tested whether herb layer biodiversity (i.e. richness, Shannon diversity and evenness) and functional (i.e. herb cover, specific leaf area [SLA] and plant height) responses to environmental change drivers depended on land‐use history. We used resurvey data from 192 plots across nineteen European temperate forest regions, with large spatial variability in environmental change factors. We tested for interactions between land‐use history, distinguishing ancient and recent (i.e. post‐agricultural) forests and four drivers: temperature, nitrogen deposition, and aridity at the regional scale and light dynamics at the plot‐scale. Land‐use history significantly modulated global change effects on the functional signature of the herb layer (i.e. cover, SLA and plant height). Light availability was the main environmental driver of change interacting with land‐use history. We found greater herb cover and plant height decreases and SLA increases with decreasing light availability in ancient than in recent forests. Furthermore, we found greater decreases in herb cover with increased nitrogen deposition in ancient forests, whereas warming had the strongest decreasing effect on the herb cover in recent forests. Interactive effects between land‐use history and global change on biodiversity were not found, but species evenness increased more in ancient than in recent forests. Synthesis. Our results demonstrate that land‐use history should not be overlooked when predicting forest herb layer responses to global change. Moreover, we found that herb layer composition in semi‐natural deciduous forests is mainly controlled by local canopy characteristics, regulating light levels at the forest floor, and much less by environmental changes at the regional scale (here: warming, nitrogen deposition and aridity). The observed disconnect between biodiversity and functional herb layer responses to environmental changes demonstrates the importance of assessing both types of responses to increase our understanding of the possible impact of global change on the herb layer.