Miracle-dz/UniFAR-FTUs huggingface dataset:
EFFECT OF FORENSIC AUDITING ON REDUCING FRAUD CASES IN NIGERIA MONEY DEPOSIT BANKS

The study dwelt on the effect of forensic auditing in reducing fraud cases in Deposit Money Banks (DMBs) in Nigeria. The study sought to find out to find out the effect forensic auditing have of internal control system, cash management system and loan processing and repayment system. Survey research design was adopted in the study. Questionnaires, personal interviews, and document review were the methods that were used to obtain data for this study. A sample of forty eight bank auditors, operational managers and general managers were used from sixteen DMBs in Nigeria. Ordinary Least Square (OLS) regression was used to analysis the data and it was found that forensic auditing services is significantly associated with the internal control systems and cash management systems of DMBs but not significantly associated with loan processing and repayment system. The study recommended for the adoption of forensic auditing in addition to the external audit of DMBs in Nigeria.
Strategy-Proof Online Mechanisms for Weighted AoI Minimization in Edge Computing

Real-time information processing is critical to the success of diverse applications from many areas. Age of Information (AoI), as a new metric, has received considerable attention to evaluate the performance of real-time information processing systems. In recent years, edge computing is becoming an efficient paradigm to reduce the AoI and to provide the real-time services. Considering the substantial deployment cost and the resulting resource limitation in edge computing, a proper pricing mechanism is highly necessary to fully utilize edge resources and then minimize the overall AoI of the whole system. However, there are two challenges to design this mechanism: 1) the priorities (or values) of the real-time computing tasks, critical to the efficient resource allocation, are usually private information of users and may be manipulated by selfish users for their own interests; 2) due to the time-varying property of AoI, the values of the tasks discount with time, making the traditional pricing mechanisms infeasible. In this paper, we extend the classical Myerson Theorem to the online setting with time discounting tasks values, and accordingly propose an online auction mechanism, called PreDisc, including an allocation rule and a payment rule. We leverage dynamic programming to greedily allocate resources in each time slot, and charge the winning user with a new critical price, extended from the classical Myerson payment rule. A preemption factor is further employed to make a trade-off between the newly arrived tasks and ongoing tasks. We prove that PreDisc guarantees the economic property of strategy-proofness and achieves a constant competitive ratio. We conduct extensive simulations and the results demonstrate that PreDisc outperforms the traditional mechanisms, in terms of both weighted AoI and revenue of edge service providers. Compared with the optimal solution in offline VCG mechanism, PreDisc has much lower computation complexity with only a slight performance loss.
Factors Influencing Adoption Intention of AI Powered Chatbot for Public Transport Services within a Smart City

: Cities are growing in size in all parts of the world.This puts a burden on the public transport infrastructure and creates numerous issues such as overcrowding, delayed services, and commuter dissatisfaction. Government authorities in various countries including India are adopting smart city concepts to overcome these problems. Smart cities are characterized by their extensive use of emerging technologies for managing various citizen services. Accordingly, researchers of this paper studied the adoption intention of Artificial Intelligence (AI) powered Chabot by smart city citizens for delivering anytime, anywhere, and automated public transport information services. These services can include finding routes and schedules, buying tickets, registering complaints,or collecting feedback from commuters. The study employed an extended UTAUT model to measure the adoption intention. A primary survey is conducted using a structured questionnaire and the data is analyzed using the structural equation modeling technique.The findings from this study suggest that performance expectancy, effort expectancy, social influence, facilitating conditions, anthropomorphism, and trust directly affectthe adoption intention of the Chatbot. The proposed Chatbot solution in this study has social implications in terms of attracting more citizens to use public transport instead of their private vehicles thereby reducing congestion, travel delays, and climate pollution. The study also provides vital insights to public transport officials and policymakers while designing or upgrading public transport information systems in a developing country like India. This study makes a novel contribution to literature as it empirically validates the intention to use AI powered Chatbot for public transport in the context of a large developing country like India.
The Influence of Procedural Justice, Workplace Friendship, Organizational Identification and Moral Identity on the Job Engagement of Civil Servants

The present study discusses how procedural justice, workplace friendship, organizational identification, and moral identity influence the job engagement of civil servants. The moral identity of civil servants has received little attention in the past and is a topic worthy of discussion. This study distributed a questionnaire to civil servants. A total of 333 valid questionnaires were obtained, and structural equation modeling was used to test the research hypotheses. The results show that procedural justice and workplace friendship positively influence organizational identification and that organizational identification and moral identity positively influence job engagement. The study also discusses the practical significance of the results for public administration.
THE AMELIORATIVE EFFECT OF MORIN AGAINST METHOTREXATE – INDUCED HEPATOTOXICITY AND SOME PHYSIOLOGICAL AND BIOCHEMICAL IN MALE RATS

Morin possesses therapeutic properties through, which a course as an antioxidant and a sweep of free radicals, antiinflammatory, anti-bacterial, heart tonic and anti-tumor. The purpose of this study is to investigate the role of the Morin compound against the toxic effects of Methotrexate in white male rats. Sixty males of white rats aged (10-12) were used in this experiment. The rats were divided randomly into six groups (10 rats per group). The first group was of a negative control (C) and was pumped with distilled water only for four weeks. The second group was of positive control (T1) with Methotrexate by (0.250) mg / kg B.W for four weeks, The third (T2) was given the Morin compound only with concentration (25) mg / kg B.W. for four weeks; the fourth (T3) was orally injected with the drug for two weeks. Then the drug was treated with Morin (25) mg / kg B.W for two more weeks. The fifth (T4) was treated with For Morin for two weeks and then Methotrexate was given in the last two weeks. The sixth (T5) was given both drugs Methotrexate and Morin at the same time and simultaneously for four weeks. The rats were sacrificed and blood was taken from them for the sake of observing the effects of the studied characteristics. The results of the statistical analysis show a significant increase in the level of the enzymes of the liver AST, ALT, ALP. also significant increase in MDA and significant decrease in GSH, SOD and significant decrease in the level NF-κB, IL-6, HP of the given drug group (T1) as compared to negative control and other aggregates. While the groups treated by Morin were clearly improved and decreased in level AST, ALT, ALP also in the MDA level with high levels of antioxidants GSH, SOD and immunoglobulin HP, IL-6, NF-κB especially in the two groups (T2, T5). It can be concluded that Morin with a dose of 25 mg / kg has a protective and therapeutic role in reducing the toxicity of MTX in male rats.
Performance Aptitude of Successful Marketing Executives in Deposit Money Banks in Southeast Nigeria

This study examined performance aptitude of successful marketing executives’ in Deposit Money Banks in Nigeria. The specific objectives include: (i) to determine the influence of aptitude on both objective and subjective performance of marketing executives in Nigerian Deposit Money Banks and (ii) to determine how these 17 aptitude variables: quantitative/math ability, cognitive ability, intelligent quotient, conscientiousness, neuroticism, openness, agreeableness, sociability, persuasiveness, aggressiveness, persistence, empathy, age, gender, marital status, height and body size/weight influence performance of marketing executives in Nigerian Deposit Money Banks. Quantitative survey research design methodology was adopted for the study. By gathering primary data from 334 bank marketing executives and 219 business managers using structured questionnaire and MANCOVA statistical tool for testing the hypotheses and analyzing the data, findings revealed that: aptitude has strong and positive influence on both objective and subjective performance of marketing executives in Nigerian Deposit Money Banks and (ii) all the aptitude variables mentioned above have strong and positive influence on both objective and subjective performance of marketing executives in Nigerian Deposit Money Banks except gender, marital status and height. It was recommended that bank managers should pay adequate attention to those aptitude variables that have strong positive influence on performance of marketing executives and de-emphasize expenditures on those that do not.
18S rDNA phylogeny of Pseudo-nitzschia (Bacillariophyceae) inferred from sequence-structure information

Abstract: We explored the 18S rDNA sequences of Pseudo-nitzschia and its close relatives, together with their individual secondary structure information to reconstruct phylogenies. Forty-eight taxa classified in the Bacillariaceae and Achnanthaceae were analyzed by character-based (maximum parsimony and maximum likelihood) and distance-based (neighbour-joining) methods. Three raphid diatoms from the Eunotiaceae were used as out-groups. The sequence-structure alignment was generated by 4SALE (i.e. a one-letter encoded alignment that contained the individual secondary structure information) and applied to the character-based phylogeny reconstruction. All analyses highly support Pseudo-nitzschia + Fragilariopsis as monophyletic. The Pseudo-nitzschia/Fragilariopsis clade is further divided into three subclades. One clade comprises members in the P. seriata and P. americana complexes and species of Fragilariopsis; the second and third clades constitute members in P. pseudodelicatissima and P. delicatissima complexes. Among all analyses, the distance-based method yielded a more highly resolved phylogenetic framework for the Pseudo-nitzschia/Fragilariopsis clade than did the character-based analyses. Other than those currently known genetic markers, 18S rDNA was also useful in exploring the intrageneric relationships.
The relationship between drug price and purity and population level harm

In illicit drug markets, the price and purity of drugs change frequently. While it is well known that purity-adjusted price affects drug use, impacts on other outcomes are less clear. This rapid review examines the relationship between price, purity and seven population level measures of drug-related harm and any differences across three drug types. With a few exceptions, it found an inverse relationship between purity-adjusted price and drug-related harm, with higher purity-adjusted price associated with less drug-related harm, and lower purity-adjusted price associated with increased harm. This shows the value of price and purity data for predicting drug market impacts and the importance of improving price and purity data collection and analyses, particularly in Australia.
Winning a Deal in Private Equity: Do Educational Networks Matter?

Earlier research finds that a shared educational background can help to establish business connections and facilitate information flows. But how valuable are these social ties for senior managers of private market funds and for their deal sourcing? Our data set comprises the biographical and educational background on more than 4,500 partners from around 2,000 buyout funds and on around 4,500 CEOs working for a company at the time a fund acquired it. We show that funds with a broader exposure to academic institutions generate higher performance. In addition, educational ties are frequent (15% of investigated deals) and increase the odds to win the deal (by 79%). In particular, rare ties are valuable and educational ties seem to mitigate a potential home bias.
Prognostic Value of SLC4A4 and its Correlation with Immune Infiltration in Colon Adenocarcinoma

Background SLC4A4 is differentially expressed in a variety of tumors, but its significance in colon adenocarcinoma has not been determined. Material/Methods Transcriptomes of two cohorts, GSE41258 and GSE32323, contained in The Cancer Genome Atlas (TCGA) were analysed to determine differences in SLC4A4 expression between tumor and normal tissue and their correlations with overall survival. The relationships between SLC4A4 expression and clinical characteristics were determined by COX regression analysis and logistic regression analysis, and correlations of SLC4A4 levels with tumor infiltrating immune cells (TIICs) and genes with high mutation frequency were evaluated by Pearson correlation analysis. Molecular functions and signaling pathways that might be affected by changes in SLC4A4 expression were determined by gene set enrichment analysis (GSEA). The overall distribution of TIICs was determined by two web servers: tumor immune estimation resource (TIMER) and CIBERSORT. Results SLC4A4 expression was lower in colon adenocarcinoma than in normal colon tissue, suggesting that SLC4A4 was associated with poor prognosis. Reduced SLC4A4 expression was also associated with lymph node invasion and distant metastasis and was moderately correlated with increased expression of MUC4 and SMAD4, two genes with high mutation frequency in colon adenocarcinoma. GSEA indicated that changes in SLC4A4 expression affects several biological processes, including mismatch repair, base excision repair, and DNA replication. Eight TIICs in the tumor microenvironment differed significantly in groups with low and high expression of SLC4A4. Conclusions SLC4A4 may be a novel biomarker predicting prognosis in patients with colon adenocarcinoma. TIICs differed significantly in samples with higher and lower expression of SLC4A4.
POTATO SUPPLY RESPONSE TO CHANGES IN PRICE AND NON- PRICE FACTORS IN IRAQ DURING THE PERIOD (1989-2018)

The potato crop is one of the most important food commodities for the individual as it is widely consumed in most of the world as one of the main sources of carbohydrates and it occupies a distinct consumer position for the Iraqi individual. This study aims at quantifying Iraqi potato production response to changes in non-price and price factors as well as determining long and short-run price elasticity pertaining to potato production in Iraq using econometrics techniques. The basis for this study analysis has been chosen as the yield response function. Conceived this way, Iraqi potato growers are assumed to respond to price changes in some degree by virtue of extending the area and the intensive application of inputs. The model estimated contains production of potato as dependent variable with potato price, price lagged one year, potato production lagged one year, land usage lagged one year, technology, and the siege (dummy variable) as explanatory variables. The time period from 1989 till 2018 has been chosen as a historical time data to be applied by the modified Nerlovian partial adjustment model for estimating the supply response of this crop. Several diagnostic tests had been adopted by the researcher to deal with the ýexpected problems associated with time series data. The size of the adjusted coefficient of determination (adjusted) and the value is highly statistically significant at 1 percent significant level, the F-statistic shows the supply model’s goodness of fit. Based on the volume of the adjusted coefficient of determination, the explanatory variables explain 82 percent of the variation in the dependent variable. According to the results, both the long and short-run supply elasticities were found to be inelastic. Also, both non-price and price factors were found through the results to have had the same influence on potato supply. These findings about potato supply response comply with results of other researches regarding other crops conducted in Iraq too. Additionally, the research proved that non-price factors like production lagged one year, technology and land usage have a positive impact on potato production but the siege has a negative impact on potato production in Iraq.
THE INFLUENCE OF MERGERS AND ACQUISITIONS ON FINANCIAL PERFORMANCE AND STOCK RETURN OF INDONESIAN BANKS

Business environment has changed rapidly due to dynamic changes in the current global era. Merger and acquisition activities are not a new phenomenon in the business world, and it’s an important business phenomenon. One of the changes that can be seen from the merger and acquisition activities are company’s financial performance and stock return. The purpose of this study is to analyze banks financial performance with financial ratios before and after mergers and acquisitions, analyze the effect of mergers and acquisitions on bank financial performance and analyze the factors that influence the success of mergers and acquisitions. This research used Kolmogorov-Smirnov normality test and Wilcoxon test and logistic regression. The results showed that ROA, OER, NPL, NIM and LDR improved after mergers and acquisitions. Mergers and acquisitions also affect the differences in ROA, OER, NPL, NIM, and LDR before and after mergers and acquisitions. Factors that affect the success of mergers and acquisitions are foreign ownership, acquisition percentage and firm size when viewed the success of merger and acquisition from bank's ability to increase its net profit. In addition, when viewed from the stock returns obtained factors that affect the success of a merger and acquisition are foreign ownership, the percentage of acquisitions and industry relatedness.
Impact of endometrial sampling technique and biopsy volume on the diagnostic accuracy of endometrial cancer

Background Histotype and tumor grading of endometrial cancer are the most important factors that have to be assessed by preoperative endometrial sampling, and their concordance with the final surgical and definitive histological findings is of paramount importance. We aim to compare histotype and tumor grading concordance of various endometrial sampling techniques (ESTs) and to investigate the role of endometrial volume biopsy. Methods We performed a retrospective analysis of patients with apparent early stage endometrial cancer collecting demographic, clinical data, type of EST, pathological characteristics of endometrial biopsies and final specimens. We classified ESTs as dilation and curettage (D&C), diagnostic hysteroscopy with D&C, outpatient hysteroscopy and operative hysteroscopy with or without D&C. Diagnostic and operative hysteroscopy were performed with Bettocchi’s 5 mm hysteroscope. We evaluated concordance for histotype, and tumor grading, and we performed subgroup analysis based on the technique and final tumor grading. Concordance was classified from good, moderate, sufficient, fair, poor and none using Cohen k-statistic. Finally, we investigated the existence of independent risk factors for discordant tumor grading using multivariate binary logistic regression. Results We collected 148 patients and of these 131 (88.5%) were diagnosed with endometrioid histotype and 65 (44%), 46 (31%) and 37 (25%) respectively with well, moderate and poor differentiated tumors. Atypical hyperplasia (AH) was detected preoperatively in 28 patients (19%). Histotype concordance was fair (k=0.35) and tumor grading concordance was moderate (k=0.45); particularly, concordance was fair in well-differentiated cases (k=0.38); concordance was moderate in moderate- and poor-differentiated cases (k=0.52) and good (k=0.71). Operative hysteroscopy showed moderate concordance for histotype (k=0.41), while grading concordance was fair for G1 (k=0.41), moderate for G2 (k=0.58) and good for G3 (k=0.72), regardless the use of D&C. Preoperative volume biopsy did not impact the concordance of tumor grading, while the adoption of operative hysteroscopy (with or without D&C) decreased the risk of grading discordance in G3 tumors (HR 0.17; 95% CI: 0.03–0.94; P=0.04). Conversely, time elapsed from diagnosis to treatment in well-differentiated tumors increased the risk of discordant results (HR 1.06; 95% CI: 1.02–1.52; P=0.04). Conclusions Operative hysteroscopy demonstrated the best tumor grading concordance, especially in poor-differentiated tumors. The volume of biopsy did not affect the tumor grading concordance.
SEX HORMONE PROFILE AND PERCEIVED SEXUAL FUNCTIONS IN MALE VAT DYE WORKERS

Some chemicals and occupational exposures have been implicated in reproductive dysfunctions. Furthermore, certain textile dyes have been associated with testicular toxicity and infertility. It is not known if such exists, among vat dye workers in Abeokuta, Southwest, Nigeria. To determine the effects of exposure to vat dye on sexual functions and levels of sex hormones among the male, thirteen dye workers, age ranging from 19 to 53 with minimum of two years’ duration of exposure were aged matched with nine unexposed male participants. Sociodemographic, occupational, sexual function and lifestyle characteristics were obtained from intervieweradministered semi structured questionnaires. LH, FSH, Prolactin and Testosterone were determined by enzyme immunoassay, using kits purchased from Immunometrics, United Kingdom. Results were expressed as mean (SD) for unskewed and mean rank for skewed data. P values ≤ 0.05 were considered significant. The mean rank of the levels of Testosterone in the exposed (12.58) was significantly higher than that in the unexposed (5.57) (P<0.001). Serum levels of LH, FSH and Prolactin were similar in the two groups (P>0.05). Erectile dysfunction was observed in 8.3%, ejaculation problem in 72.7% and lack of sexual interest in 30.8% of the exposed population, similar to that of the control subjects. Male Participants occupationally exposed to vat dye experience raised level of serum Testosterone which increases with increased duration of exposure. An imbalance in hormone level(s) can result in adverse reproductive outcome. Erectile dysfunction, ejaculation problem and lack of sexual interest among dye workers cannot be related to exposure to vat dye.