Miracle-dz/UniFAR-FTUs huggingface dataset:
The impact of audit quality on earnings management: Evidence from France

This research investigates the relationship between financial reporting quality and audit quality within the context of French listed companies. The auditor brand name (Big4) is used as a proxy for audit quality and earnings management is ascertained through real and accruals earnings management estimation. Discretionary accruals are estimated using the Jones Model and the Modified Jones Model while real earnings management is estimated through the use of models proposed by Roychowdhury (2006). The results indicate that clients of Big4 audit firms record higher levels of accruals and real earnings management. This assertion could be attributed to the low level of auditor litigation risk in France. This study contributes to the literature by investigating the case for both discretionary accruals and real earnings management in a French environment that has peculiar auditing characteristics.
Cellular Response of Human Osteoblasts to Different Presentations of Deproteinized Bovine Bone

Objectives: This study evaluated the cellular response of primary osteoblasts exposed to two different presentations of a low-temperature non-sintered deproteinized bovine bone matrix (DBBM). Materials and methods: Six different baths of a commercially available DBBM block (Bonefill® Porous Block) and one of DBBM granule (Bonefill® Porous) were evaluated to identify the mineral structure and organic or cellular remnants. Samples of the same baths were processed in TRIZOL for RNA extraction and quantification. For the immunologic cell reaction assay, primary human osteoblasts (pOB) were exposed to DBMM block (pOB + B) or granules (pOB + G), or none (control) for 1, 3, or 7 days of cell cultivation. Expression of proinflammatory cytokines by pOB was evaluated by crosslinked ELISA assay. In addition, total DNA amount, as well as cell viability via LDH evaluation, was assessed. Results: Organic remnants were present in DBBM blocks; 45.55% (±7.12) of osteocytes lacunae presented cellular remnants in blocks compared to 17.31% (±1.31) in granules. In three of five batches of blocks, it was possible to isolate bovine RNA. The highest concentration of TGF-β1 was found in supernatants of pOB + G on day 7 (218.85 ± 234.62 pg/mL) (p < 0.05), whereas pOB + B presented the lowest amount of TGF-β1 secretion at the end of evaluation (30.22 ± 14.94 pg/mL, p < 0.05). For IL-6 and OPG, there was no statistical difference between groups, while pOB + G induced more IL-8 secretion than the control (3.03 ± 3.38 ng/mL, p < 0.05). Considering the kinetics of cytokine release during the study period, all groups presented a similar pattern of cytokines, estimated as an increasing concentration for IL-6, IL-8, and OPG during cultivation. Adherent cells were observed on both material surfaces on day 7, according to H&E and OPN staining. Conclusion: Neither tested material induced a pronounced inflammatory response upon osteoblast cultivation. However, further studies are needed to elucidate the potential influence of organic remnants in bone substitute materials on the regeneration process.
Paraumbilical hernia: an accompaniment of obesity

Introduction Inguinal hernia, paraumbilical hernia and incisional hernias are common abdominal wall hernias encountered in surgical practice. Smoking, straining during micturition and/or defaecation, heavy manual work, chronic obstructive airway disease and obesity are some of the recognized predisposing factors for abdominal wall hernias in adults. The study aims to estimate the prevalence of the common predisposing factors of abdominal hernias among adults of both genders.
Energy Balance Closure Problem over a Tropical Seasonal Rainforest in Xishuangbanna, Southwest China: Role of Latent Heat Flux

The unresolved energy-unclosed problem in micrometeorology refers to the fact that the sum of turbulent fluxes (sensible and latent heat fluxes, Hs and LE) monitored by eddy covariance (EC) methods tends to be lower than the available energy (net radiation (Rn), soil heat flux (G), and heat storage (S)). The lack of energy balance closure (EBC) increases evapotranspiration-measurement uncertainty. Using EC data from Xishuangbanna, a Southeast Asian tropical seasonal rainforest, we analyzed the energy distribution and closure based on micrometeorological features. We found that: (1) the EBC in the rainy season exceeds that in other seasons and that the seasonal moisture content, frictional wind velocity (u*), and LE contribute to the high seasonal variability in EBC; (2) the annual closure is approximately 65%, and energy non-closure is influenced by turbulence intensity and atmospheric stability. When the atmospheric state is unstable to near neutral, u* is greatest, and EBC can reach nearly 80%. (3) energy is mainly allocated to LE, and energy non-closure leads to LE underestimation, especially in the foggy-cool and hot-dry seasons. (4) Heat storage and large time-scale flux effects on EBC were excluded. The causes of energy non-closure in the tropical calm zone need further investigation.
Effect of Information Quality, Social Psychological Distance, and Trust on Consumer Purchase Intentions on Social Commerce Shopee

This study aims to determine how the influence of information quality, social psychological distance, trust on consumer purchase intentions on e-commerce shopee. The test in this study used 202 respondents. The sampling technique used in this research is purposive sampling. This study uses the Structural Equation Modeling (SEM) Analysis tool which was developed to test the research hypotheses processed using the AMOS version 24 program. The data variables used in this study are the quality of information, social psychological distance, trust and consumer purchase intentions, these variables form four hypotheses. And the results of the analysis in this study indicate that the quality of information has a positive effect on social psychological distance, the quality of information has a positive effect on trust, Social psychological distance has a positive effect on trust, Trust has a positive effect on purchase intention.
Hypermagnesaemia, but Not Hypomagnesaemia, Is a Predictor of Inpatient Mortality in Critically Ill Children with Sepsis

Objective The effect of serum magnesium on the prognosis of children with sepsis in the pediatric intensive care unit (PICU) is unclear. This study was designed to assess the risk of inpatient mortality for children with sepsis in the PICU based on serum magnesium levels at admission. Methods We collected patients' clinical information from the Pediatric Intensive Care database and then performed locally weighted scatterplot smoothing (LOWESS) analysis, Kaplan–Meier analysis, and multivariate logistic regression to determine the relationship between admission serum magnesium and inpatient mortality in children with sepsis. Results A total of 974 critically ill children with sepsis were included, with 246 patients in the hypomagnesemia group, 666 in the normal group, and 62 in the hypermagnesemia group. The chi-square test suggested that the hypermagnesemia group had higher in-hospital mortality than the normal group (14.5% vs. 2.4%, P < 0.001). Kaplan–Meier curves revealed that the 30-day overall survival rate was lower in the hypermagnesaemia group than in the normal group (P < 0.001). The multivariate logistic regression model revealed that hypermagnesaemia was a risk factor related to inpatient mortality (odds ratio 4.22, 95% CI 1.55-11.50), while hypomagnesaemia was not a significant factor for inpatient mortality (odds ratio 0.78, 95% CI 0.26-2.32). Conclusion Hypermagnesaemia, but not hypomagnesaemia, is a predictor of inpatient mortality in critically ill children with sepsis.
Suicide mortality among older adults in Brazil between 2000 and 2019 - estimates from the Global Burden of Disease Study 2019

Abstract INTRODUCTION: Older adults present a higher risk of suicide, and Brazil is experiencing a fast population aging. To understand the impact of demographic transition, we compared Brazilian suicide mortality rates (MR) among adults (50+ years) with global rates, those from one high-income country, and those from one middle-income country. Looking for regional disparities, the MR was analyzed among older adults (60+ years) by Brazilian states. METHODS: This was an ecological study based on estimates from the Global Burden of Disease Study, from 2000 to 2019. Age-standardized MR and age-specific MR per 100,000 inhabitants were described, with 95% uncertainty intervals (UI). RESULTS: During the period, the annual estimates and the declining trend in mortality were higher in the world than in the studied countries. In 2019, global age-standardized MR was 9.39 (95% UI 8.48-10.29), compared to 5.68 (95% UI 5.40-6.19), 6.01 (95% UI 5.10-7.04), and 6.63 (95% UI 6.43-6.95) in Brazil, Mexico, and England, respectively. In Brazil, despite a significant decline in national rates, stability was observed in 15 states. An increase in aging was only found for men, who presented 3-4 times higher MR than women. The states’ rates presented large differences: in 2019, the rates among men aged 60-64 years varied from 7.24 (95% UI 5.31; 9.85) to 26.32 (95% UI 20.21; 34.50). CONCLUSIONS: The smaller decline in suicide mortality among older Brazilian adults, the increasing risk with aging, and the higher mortality among men indicate the need for specific prevention policies. The variation within states suggests differences in the data quality or in socio-cultural and historical aspects, which requires further investigation.
Modeling the Effect of Planting Dates and Nitrogen Application Rates on Potatoes Water Productivity in Jordan Valley

Agricultural sector in Jordan is facing serious challenges in meeting the growing needs of food security because of its low water availability. Maintaining and enhancing agricultural water productivity under such prevailing environmental constraints are hard to achieve. Potatoes water productively in Jordan Valley was modeled using Decision Support System for Agrotechnology Transfer (DSSAT) under six nitrogen applications (0, 60, 80, 100, 120 and 140 kg/ha) and twelve planting dates every two weeks from October 1 to March 15 scenarios. The potatoes yield increased from 0% to 100% nitrogen treatment and then no considerable increase occurred. The potatoes’ crop yield increased from October 1 to January 15 and then decreased after which until the last day of planting date. The seasonal cumulative crop evapotranspiration for potatoes about doubled from 0% to 60% nitrogen treatment and then kept increasing gradually until the last treatment. The growing season cumulative crop evapotranspiration for potatoes increased gradually from October 1 to March 1. The water productivity increased from 0% nitrogen treatment to 100% and then decreased. The potatoes’ water productivity increased from October 1 until November 15 and then decreased to the end. From these results, we recommend that 100% of nitrogen requirements should be applied. The best window for potatoes’ planting date is the last two weeks in November.
The Psychological Impacts of COVID-19 Pandemic among Emerging Adults: An Observational Cross-Sectional Study

(1) Background: COVID-19 has had psychological impacts, particularly anxiety, depression, anger, and suicidal ideation, on the world’s populace, including young persons who were prone to mental health disorders even before the pandemic. We described the psychological impacts of COVID-19 among emerging adults aged 18–30 years in Saudi Arabia. (2) Methods: A cross-sectional survey was done among a randomly sampled population in Saudi Arabia between July 2020 and May 2021 using the DSM-5 Self-rated Level 1 Cross-Cutting Symptom Measure and Ask Suicide Questionnaire. Logistic regression was used to assess participant characteristics associated with reporting symptoms of mental disorders under each of the 13 domains that would warrant further investigation. (3) Results: Approximately, 91% of participants experienced different mental health symptoms; these participants are more likely to be young, female students, those who had a history of being diagnosed with a mental disorder, and those diagnosed or treated for COVID-19. (4) Conclusion: This study strongly showed an increased prevalence of mental health symptoms among young persons during the COVID-19 pandemic. Addressing the mental health burden among young persons in time using simple, self-administered screening tools linked to interventions will prevent dire consequences in the future.
Reply to anonymous referee #3

We would like to express our sincere thanks to you for the organization of the review on our revised manuscript. Now, the manuscript has been improved according to the comments from the two reviewers. Below we provide the detailed replies to the comments. The original comments are in bold face and our replies are in regular font. Thank you for your consideration of this paper. If you have any further requires, please let us know as soon as possible!
The macroevolutionary and developmental evolution of the turtle carapacial scutes

The scutes of the carapace of extant turtles exhibit common elements in a narrow range of topographical arrangements. The typical arrangement has remained constant since its origin in the clade Mesochelydia (Early Jurassic), after a period of apparent greater diversity in the Triassic. This contribution is a review of the development and evolutionary history of the scute patterns of the carapace, seen through the lens of recent developmental models. This yields insights on pattern variations in the fossil record. We reinterpret the “supracaudal” scute and propose that Proganochelys had five vertebral scutes. We discuss the relationship between supramarginal scutes and Turing processes, and we show how a simple change during embryogenesis could account for origin of the configuration of the caudal region of the carapace in mesochelydians. We also discuss the nature of the decrease in number of scutes over the course of evolution, and whether macroevolutionary trends can be discerned. We argue that turtles with complete loss of scutes (e.g., softshells) follow clade-specific macroevolutionary regimes, which are distinct from the majority of other turtles. Finally, we draw a parallel between the variation of scute patterns on the carapace of turtles and the scale patterns in the pileus region (roof of the head) of squamates. The size and numbers of scales in the pileus region can evolve over a wide range, but we recognized tentative evidence of convergence towards a typical configuration when the scales become larger and fewer. Thus, typical patterns could be a more general property of similar systems of integumentary appendages.
Nutraceuticals in Paediatric Patients with Dyslipidaemia

Coronary heart disease (CHD) is the main cause of death and morbidity in the world. Childhood is a critical period during which atherosclerosis may begin to develop; in the presence of familial hypercholesterolaemia (FH), the lifelong elevation of LDL cholesterol levels greatly accelerates atherosclerosis. Lowering LDL-C levels is associated with a well-documented reduction in cardiovascular disease risk. Current guidelines support the dietary and lifestyle approach as the primary strategy of intervention in children and adolescents with FH. Nutraceuticals (functional foods or dietary supplements of plant or microbial origin) are included in the EU guidelines as lifestyle interventions and may provide an additional contribution in reducing LDL levels when pharmacological therapy is not yet indicated. Meta-analyses of randomised clinical trials have demonstrated that the same nutraceuticals improve lipid profile, including lowering LDL-C, total cholesterol and triglyceride levels. In this narrative review, starting from current scientific evidence, we analyse the benefits and limitations of the nutraceuticals in children and adolescents with dyslipidaemia, and we try to evaluate their use and safety in clinical practice.
Customers' Perspectives on the Nepalese Cellular Telecommunications Services' Technological and Innovation Capabilities

The extent of technological capabilities (TCs) and innovative capabilities (ICs) to which service organizations like cellular telecommunications assist to enhance organizational effectiveness (OE) in the Nepalese context needs to be explored. The study's objective was to assess the Nepalese cellular telecommunication (NCT) industry's technological and innovation capabilities from customers' perspectives. The study's outcomes were based on survey data gathered from 385 cell phone users of the Nepalese cellular telecommunication industry (NCTI). The survey had 18 inquiries, and its reliability, validity, and common method bias were tested accordingly. The NCTI's technological and innovative capabilities were analyzed through the lens of four observed TCs' variables and five observed ICs' variables. The latent measures – TCs and ICs were found to positively and significantly affect the OE. The study's outcomes would provide a meaningful understanding and offer valuable information regarding the OE measurement system. JEL Classification:L25 Firm Performance: Size, Diversification, and ScopeL84 Personal, Professional, and Business ServicesM41 Accounting Int. J. Soc. Sc. Manage. Vol. 9, Issue-1: 41-47.
Computer Vision-Based Classification of Flow Regime and Vapor Quality in Vertical Two-Phase Flow

This paper presents a method to classify flow regime and vapor quality in vertical two-phase (vapor-liquid) flow, using a video of the flow as the input; this represents the first high-performing and entirely camera image-based method for the classification of a vertical flow regime (which is effective across a wide range of regimes) and the first image-based tool for estimating vapor quality. The approach makes use of computer vision techniques and deep learning to train a convolutional neural network (CNN), which is used for individual frame classification and image feature extraction, and a deep long short-term memory (LSTM) network, used to capture temporal information present in a sequence of image feature sets and to make a final vapor quality or flow regime classification. This novel architecture for two-phase flow studies achieves accurate flow regime and vapor quality classifications in a practical application to two-phase CO2 flow in vertical tubes, based on offline data and an online prototype implementation, developed as a proof of concept for the use of these models within a feedback control loop. The use of automatically selected image features, produced by a CNN architecture in three distinct tasks comprising flow-image classification, flow-regime classification, and vapor quality prediction, confirms that these features are robust and useful, and offer a viable alternative to manually extracting image features for image-based flow studies. The successful application of the LSTM network reveals the significance of temporal information for image-based studies of two-phase flow.
Isolation and Structural Analysis of DRE-Binding Transcription Factor from Maize (Zea mays L.)

Dehydration_responsive element_binding (DREB) proteins specifically binding with dehydration_responsive element (DRE) have been identified as a kind of important transcription activator of plants under drought, high salt and cold stress. The conserved amino acid residues of Val (14th residue) and Glu (19th residue) in AP2/EREBP domain of DREB1A have been identified to be two key points in determining the binding ability of DREB gene with DRE element. Using the yeast one_hybrid system, we isolated one maize DREB gene named maDREB1 by screening cDNA library. Trans _activation experiment in yeast reporter strain demonstrated that maDREB1 protein could function as a DREB transcription factor activating target gene expression by specifically binding to the DRE cis _element. To assess the functional significance of these two residues in maDREB1, the V14 and E19 were substituted individually or doubly by Ala and Asp. Point mutation analysis showed that V14 substitution made significant loss of binding ability with DRE element, while point mutation of E19 had less effect. If the substitution happened simultaneously to these two residues, it would lead to great loss of the ability of binding with DRE element. It suggested that V14 and E19 were both important in protein_DNA interacting in maDREB1, though 14V was more essential. The copy number and expression pattern of maDREB1 was discussed.
Linking Leeds: A Social Prescribing Service for Children and Young People

The use of social prescribing interventions for common mental health issues is expanding as clinicians seek to diverge from the traditional medical model of treatment. This intervention allows for the referral of patients to a nonclinical social activity via a link worker. Evidence for the benefits of social prescribing is growing. Most evidence is based on adults; however, a smaller number of studies involving children and young people have produced encouraging results. This evaluation reports on data routinely collected by the Linking Leeds service between 9 January 2019–11 January 2020. Linking Leeds provides Social Prescribing for people aged 16 years and above; however, the current paper focuses on service users aged between 16 and 25. Their aim is to connect people to services and activities in their community in order to benefit overall health and mental wellbeing. This evaluation of the Linking Leeds program supports the growing body of evidence to support the benefits social prescribing can have on young people’s mental health. Two main mechanisms were identified which underpin social prescribing in young people: social connectedness and behavioural activation.
TransConver: transformer and convolution parallel network for developing automatic brain tumor segmentation in MRI images.

Background Medical image segmentation plays a vital role in computer-aided diagnosis (CAD) systems. Both convolutional neural networks (CNNs) with strong local information extraction capacities and transformers with excellent global representation capacities have achieved remarkable performance in medical image segmentation. However, because of the semantic differences between local and global features, how to combine convolution and transformers effectively is an important challenge in medical image segmentation. Methods In this paper, we proposed TransConver, a U-shaped segmentation network based on convolution and transformer for automatic and accurate brain tumor segmentation in MRI images. Unlike the recently proposed transformer and convolution based models, we proposed a parallel module named transformer-convolution inception (TC-inception), which extracts local and global information via convolution blocks and transformer blocks, respectively, and integrates them by a cross-attention fusion with global and local feature (CAFGL) mechanism. Meanwhile, the improved skip connection structure named skip connection with cross-attention fusion (SCCAF) mechanism can alleviate the semantic differences between encoder features and decoder features for better feature fusion. In addition, we designed 2D-TransConver and 3D-TransConver for 2D and 3D brain tumor segmentation tasks, respectively, and verified the performance and advantage of our model through brain tumor datasets. Results We trained our model on 335 cases from the training dataset of MICCAI BraTS2019 and evaluated the model's performance based on 66 cases from MICCAI BraTS2018 and 125 cases from MICCAI BraTS2019. Our TransConver achieved the best average Dice score of 83.72% and 86.32% on BraTS2019 and BraTS2018, respectively. Conclusions We proposed a transformer and convolution parallel network named TransConver for brain tumor segmentation. The TC-Inception module effectively extracts global information while retaining local details. The experimental results demonstrated that good segmentation requires the model to extract local fine-grained details and global semantic information simultaneously, and our TransConver effectively improves the accuracy of brain tumor segmentation.