Miracle-dz/UniFAR-FTUs huggingface dataset:
Earnings management and corporate governance: an analysis based on the adoption of IFRS in Brazil

Purpose: This paper aims to analyze whether the adoption of the International Financial Reporting Standards (IFRS) strengthened the negative relationship among earnings management and corporate governance best practices, which are: B3’s differentiated levels of corporate governance, the presence of a board of independent directors and whether the company is audited by a Big Four or not. Methodology: We applied panel data regression with a sample of 92 companies listed in B3 during the period 2002-2007, for the period prior to IFRS and 2010-2015, for the period after IFRS. Data were collected from the explanatory notes, company reference form and in the Economatica® database. In order to measure the dependent variable earnings management, we applied the model proposed by Dechow, Hutton, Kim and Sloan (2012). Results: Results show that when there is an independent administrative committee, the levels of earnings management are lower, and this relationship is driven by the IFRS adoption. We cannot affirm that companies at the highest levels of corporate governance and audited by a Big Four have a lower incidence of earnings management after the application of IFRS. Contributions of the Study: This paper contributes to a better understanding of how variables related to governance can influence the quality of accounting and financial information. It also contributes to the literature that investigates how IFRS can influence the quality of accounting information.
Effect of IFFCO Nanofertilizer on Growth, Grain Yield and Managing Turcicum Leaf Blight Disease in Maize

Nanoscience coupled with nanotechnology emerged as possible cost-cutting approach to prodigal farming and environmental clean-up operations. Hence there is a need for a more innovative fertilizer approach that can increase the productivity of agricultural systems and more environmental friendly than synthetic fertilizers. The trial was laid out in randomized complete block design with 11 treatments in three replications. The field experiment was carried out at Main Agricultural Research Station, University of Agricultural Sciences, Raichur during Kharif seasons of 2019 and 2020. In this research, we studied the recent development and potential benefits derived from the use of nanofertilizers (NFs) in modern agriculture. Nanofertilizers facilitate slow and steady release of nutrients, thereby reduce the loss of nutrients and enhance the nutrient use efficiency. In the present study, the nanofertilizers such as IFFCO nanonitrogen (nano N), IFFCO nanocopper (nano Cu), IFFCO nanozinc (nano Zn) and IFFCO sagarika were sprayed to the maize crop in different combinations with recommended dose of fertilizers. Among the different combinations of nanofertilizers with recommended dose of fertilizers the treatment T11 [50% N, 100% PK, 0% Zinc + 2 sprays of IFFCO nano N (4ml/l) mixed with IFFCO Sagarika (2 ml/l)] showed significant effect on the growth and yield parameters with maximum yield of 58.90 q/ha and highest B:C of 2.99. Whereas, treatment T10 [50% N, 100% PK, 0% Zinc + 2 sprays of IFFCO nano N (4ml/l) mixed with nano Zn (2 ml/l) and IFFCO nano Cu (2ml/l)] was found superior with regard to management of Turcicum leaf blight disease with minimum of 18.20 per cent severity.
Phosphorus fertilisation and biochar impacts on soil fertility and wheat (Triticum aestivum) productivity under semiarid conditions

ABSTRACT The Egyptian soil contains low organic matter and high calcium carbonate with a pH of 7.5–8.2, which reduces the availability of phosphorus (P) improve the efficiency of applying P fertilisers in alkaline soils. Therefore, the aim of this study is to evaluate the effect of biochar (B) at 0 t ha−1 and 10 t ha−1 with different P fertiliser rates (i.e. 0% P, 50% P, 100% P and 150% P of the recommended dose) on wheat yield (Triticum aestivum L.) and soil fertility in clay texture soil during the 2015–2016 and 2016–2017 growing seasons. The results show a significant increase in all of the following: soil availability and plant uptake of NPK; flag leaf area (FLA); the number of fertile tillers (NFT); the number of grains in spike (NGS), and the grain yield of wheat plants treated with P fertiliser alone, or when P fertiliser combined with biochar addition. FLA increased by 81.82% and 72.27% in the plots treated with biochar during the 1st and 2nd seasons respectively. Wheat uptake of total nitrogen–P–potassium (NPK) increased as a result of increasing the concentration of inorganic P in the studied soil. It is noteworthy that adding biochar to P fertiliser supplements P-fertiliser such as in the treatment of 10 t ha−1 biochar at 50% P, where the highest grain yield was recorded compared with adding 100% P and 150% P of the recommended dose. The results indicated that integrating biochar and P fertiliser can be a practical approach to improve wheat production and soil fertility.
The impact of copper on catalase activity and antioxidant properties of soil under amaranth cultivation

The effects of various doses of copper (0, 50, 150, 300, 450 mg kg -1 of soil) on the activity of ca- talase and total antioxidant capacity (TAC) in soil under the amaranth cv. Aztec were evaluated in a pot experiment. The activity of catalase increased in fresh and air dry soil for all objects during the growing period of amaranth (soil sampling deadlines – June, August and October). Higher activity of catalase was observed in fresh soil samples than in air dry ones. It has been shown that increasing doses of copper applied (50, 150, 300, 450 mg kg -1 ) contributed to a reduction in the activity of catalase in fresh and air dry soil samples in the test months in relation to the control object. The highest catalase activity was observed in objects without the application of Cu, whereas the lowest catalase activity was affected by the highest dose of Cu. An increase in total antioxidant capacity under amaranth cultivation was caused only by the first dose of copper (50 mg kg -1 ). The application of increasing doses of copper, greater than 50 mg kg -1 , resulted in progressive reduction of the mean value of total antioxidant capacity, which in any case was lower than the value for the control object. The mean value of total an- tioxidant capacity increased during the growing period, regardless of the applied dose of copper. The statistical analysis showed high significant negative correlations between a dose of Cu and the catalase activity in fresh and air dry soil samples in the test months as well as between a dose of Cu and the value of its total antioxidant capacity.
Mini Review Age-related decline in actomyosin structure and function

This review focuses on the role of changes in the contractile proteins actin and myosin in age-related deterioration of skeletal muscle function. Functional and structural changes in contractile proteins have been determined indirectly from specific force and unloaded shortening velocity of permeabilized muscle fibers, and were detected directly from site-directed spectroscopy in muscle fibers and from biochemical analysis of purified actin and myosin. Contractile proteins from aged and young muscle differ in (a) myosin and actomyosin ATPase activities, (b) structural states of myosin in contracting muscle, (c) the state of oxidative modifications. The extent of age-related physiological and molecular changes is dependent on the studied animal, the animal’s age, and the type of muscle. Therefore, understanding the aging process requires systematic, multidisciplinary studies on physiological, biochemical, structural, and chemical changes in specific muscles. 2007 Elsevier Inc. All rights reserved.
Exploring the benefits and risks of mentor self-disclosure: relationship quality and ethics in youth mentoring

ABSTRACT Evidence shows that self-disclosure plays an important role in developing and maintaining close interpersonal relationships. As self-disclosure remains largely unexamined in the context of interventions based on youth-adult helping relationships, little is known about the effects of mentor disclosure, or the ethics of using this communication technique. In this study, we used self-report questionnaire data from 51 mentoring pairs to investigate the effect of mentor self-disclosure on relationship quality in youth mentoring relationships, and consider the ethical challenges that arise when helping adults disclose to young people. Bivariate correlations showed mentor self-disclosure was significantly associated with relationship quality for mentees, but not mentors. Qualitative content analysis showed mentors were aware of how their disclosure may have ethical implications associated with the age and role-appropriateness of topics, contradictions between their own and the mentees’ family or cultural values, and the potential to negatively influence mentee behaviour. We consider these findings in a context of ethics in youth mentoring to raise questions about the intersection of disclosure, relationship quality, and safe mentoring practice.
Collaborative referencing using hand gestures in Wernicke’s aphasia: Discourse analysis of a case study

ABSTRACT Background: Collaborative referencing tasks have evolved from historically being used as experiments to study human interactions in various disciplines, to being adapted as a clinical intervention for individuals with cognitive-communication disorders such as aphasia. For both neurotypical adults and adults with cognitive-communication disorders, evidence on successful referencing is heavily based on spoken language data. The patterns of collaborative referencing in individuals with severe spoken language impairments who extensively use hand gestures for communication remain unclear. Aims: We aimed to investigate the patterns of collaborative referencing between Clyde, an individual with severe Wernicke’s aphasia using co-speech hand gestures, and a clinician-partner during the collaborative referencing intervention (CRI). Methods & Procedures: This case study included 15 CRI sessions between Clyde and the clinician-partner. Each session consisted of a photo-matching game in which the pair completed six trials with alternating turns to describe and match treatment cards over a low barrier. Data analysis included (a) measuring the mean card placement accuracy; (b) measuring the mean length of CRI trials; and (c) analysing the frequency and type of hand gestures used in no common ground and common ground conditions, and then examining if the multimodal references (i.e., labels for treatment cards produced using verbal expressions and hand gestures) simplified across CRI sessions. Outcomes & Results: Largely, the results were consistent with previous evidence on CRI: the pair scored 99.63% mean card placement accuracy and completed each trial in shorter time periods, indicating reduced collaborative effort. During the no common ground condition, the pair used a high frequency of hand gestures and a variety of gesture-type combinations to reference each card, while they used a low frequency of hand gestures dominated by iconic gestures in the common ground condition. The multimodal references were found to be simplified across sessions by the shift from using indefinite to definite verbal references, and reduced frequency and specific (iconic) types of hand gestures. Conclusions: Despite severe spoken language impairments, speakers and partners can develop common ground for successful collaborative referencing by effectively using hand gestures. Clinical implications including the role of clinicians in being a skilful and multimodal communication partner and the rich communicative environment offered by CRI will be discussed.
Mobile cloud computing apps and information disclosure: the moderating roles of dispositional and behaviour-based traits

ABSTRACT The paradigm of developing mobile apps has shifted from native apps that store data on mobile devices to mobile cloud computing (MCC) apps that send data to the cloud. Transferring users’ data to the cloud provides several benefits, such as larger storage capacity and simultaneous access by multiple devices and users. However, storing data in the cloud also raises privacy concerns as users do not have direct control over their data. This study reports a privacy cost–benefit analysis including the moderating effects of dispositional traits (i.e. two personality meta-traits: stability and plasticity) and the behaviour-based trait (i.e. use experience) to understand information disclosure behaviour. The empirical study is based on a scenario-based survey (n = 807) from a diverse sample of MCC apps users. The results support the moderating effects of personality meta-traits; stability and plasticity differentially moderate the effects of perceived privacy risk and perceived value of data transfer to the cloud on information disclosure behaviour. Contradictory to prior research, prior use experience does not moderate the effects of the cost–benefit perceptions. The implications of research and practice are discussed.
Immunogenicity and Efficacy Study on Newcastle Disease Vaccine Using Many Adjuvants and Chitosan Nanoparticles

To potentiate the immune responses of the Newcastle Disease vaccine, many adjuvants such as, Saponin, Paraffin oil, sunflower oil, Nigella Sativa oil, and Chitosan Nanoparticles “CHNPs”, were prepared with live and inactivated I-2 vaccines. The formulated vaccines were tested for their biological and physical characteristics, including sterility, safety, Immunogenicity protective efficacy, protein estimation for CHNPs, and the completion of the emulsification. The protein concentrations of pre and post encapsulation for CHNPs were 0.23g/100 ml and 0.065g/100 ml respectively. The encapsulation efficiency was 71.7%. To test the safety, immunogenicity and efficacy, a 180 white leghorn day-old-chicks divided randomly in to 9 groups of A, B, C, D, E, F, G, H, and I, a 20 chicks for each. Group A (Saponin + Iinactivated I-2), group B (Paraffin oil + Iinactivated I-2), group C (CH-NPs+ Inactivated I-2), group D (Saponin + Live + Inactivated), group E (Nigella Sativa oil+Live I-2), group F (Sunflower oil + Live I-2), group G (Saponin+Live I-2) each groups from A to G simultaneously and inrtaocularly (I/O) inoculated with 107 EID50 I-2 live vaccine. Group H (control group I) received only (Saponin+Inactivated), group I (control group II) received the placebo (Normal Saline) control group, in this group only 5 chicks out of 20 inoculated I/O with 106 EID50 of live I-2, and the remaining chicks were left unvaccinated. There was no evidence for bacterial growth for the tested and control groups, nor post vaccination reactions neither ND clinical signs observed (except for Nigella Sativa oil). Immunogenicity was estimated using ELISA test. The highest Abs mean titer was for group E While the lowest Abs mean titer was for group C. Mean values were analyzed using one way analysis of variance test (ANOVA). Mean Differences were considered to be statistically significant at P . 05). Groups A, B, C, D, and H challenged via mixing with clinically ill chickens for 14 days. The highest protection level was 90% for group D, while the lowest protection 50% was for group B (Paraffin oil+ Inactivated)
PENGARUH UKURAN PERUSAHAAN, LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this research is to determine the influence of company size, and leverage against tax aggressiveness on automotive companies registered with IDX. So that the problems in this study do not extend, then this paper raises the topic of the burden of corporate size, and leverage against tax aggressiveness. This research is limited to automotive companies registered with IDX. In this study, the sampled companies are automotof sector companies listed on the Indonesia Stock Exchange. The data used in this study is from 2015-2018. The population in this study amounted to 5 companies. To determine the sample size that can represent the population, the selection of samples using purposive sampling method, namely as many as 5 companies This research approach is an associative approach with quantitative data types. The testing method uses multiple linear regression analysis techniques using SPSS version 21. Based on the results of testing and analysis shows that there is a positive and significant influence of tax returns on tax aggressivity, leverage has no significant effect on tax aggression, and the influence of corporate size and leverage silmutan on tax aggression on automotive companies listed on the Indonesia Stock Exchange.
Deep Visual Analytics (DVA): Applications, Challenges and Future Directions

Visualinteractivesystem(VIS)hasbeenreceivedsignificantattentionforsolvingvariouscomplexproblems.However,designingandimplementinganovelVISwiththelargescaleofdataisachallengingtask.Whileexistingstudieshaveappliedvarious visual analytics (VA) to analyze and visualize insightful information, deep visual analytics (DVA) have considered as a promising technique to provide input evidences and explain system results. In this study, we present several deep learning (DL) techniques for analyzing data with visualization, which summarizes the state-of-the-art review on (i) big data analysis, (ii) cognitive and perception science, (iii) customer behavior analysis, (iv) natural language processing, (v) recommended system, (vi) healthcare analysis, (vii) fintech ecosystem, and (viii) tourism management. We present open research challenges for emerging DVA in the visualizationcommunity.Wealsohighlightsomekeythemesfromtheexistingliteraturethatmayhelptoexploreforfuturestudy. Thus,ourgoalistohelpreadersandresearchersinDLandVAtounderstandkeyaspectsindesigningVISforanalysingdata.
The Determinants of Fertility and Economic Uncertainty: An Application of the NARDL Model for Hong Kong and South Korea

This article examines the determinants of fertility, using annual data sets from 1980 to 2017 for two major developed economies of the Asian region, namely Hong Kong (China) and South Korea. The article applies the non-linear autoregressive distributed lag model to study the impact of economic uncertainty on fertility decisions in these two countries. Using output volatility measure of economic uncertainty, the study shows that there is an asymmetric impact of economic uncertainty upon fertility decisions. Such an exploration demonstrates the extent of the impact of insecurity in the economy on fertility decisions. Furthermore, the study also explores the impact of infant mortality rate, old-age population, urbanization, income per capita, female employment levels, percentage of women in marriage or union, contraceptive prevalence and human capital formation on fertility decisions in these two advanced economies. The results confirm the asymmetry because the impact of the positive change of uncertainty and the impact of the negative change are not identical. The study concludes that for these major industrialized economies of Asia, economic uncertainty apart from the traditional demographic and economic factors appears to be a crucial factor in impacting fertility decisions.
Complementary Use of Presepsin with the Sepsis-3 Criteria Improved Identification of High-Risk Patients with Suspected Sepsis

Presepsin has been proposed as an early indicator for diagnosis and prognosis in sepsis. We aimed to evaluate the prognostic accuracy of presepsin levels and additional value for identifying high-risk patients when taken together with the current sepsis criteria. This was a single-center, prospective, observational study of patients with suspected sepsis. The primary outcome was 28-day mortality. The prognostic performance of presepsin was evaluated by the area under the receiver operating characteristic curve (AUC), according to the sepsis definition using the Sequential Organ Failure Assessment (SOFA) score change (delta SOFA ≥ 2) and lactate level ≥ 2 mmol/L. A total of 755 patients were included. The AUC of presepsin for predicting 28-day mortality was 0.747. Presepsin showed adequate prognostic accuracy regardless of the delta SOFA score or lactate level. High presepsin levels (>755 pg/mL) showed an independent association with 28-day mortality (adjusted odds ratio: 5.17), and significant differences in mortality were observed, even in patients with non-sepsis low lactate level. Compared with a single criterion of the delta SOFA score or lactate, the addition of the high presepsin criterion significantly increased discrimination. Presepsin showed fair prognostic performance regardless of the clinical sepsis criteria. Complementary use of presepsin with the Sepsis-3 criteria may identify more high-risk septic patients and provide useful prognostic information.
Medical students’ attitudes towards patient-centered care, Fayoum Medical School, Egypt

ABSTRACT Background: Patient-centered care has been considered the foundation of healthcare quality and the core competency of the doctor-patient relationship. Aims: To assess the attitudes of medical students toward a patient-centered approach and identify the predictors of patient-centeredness scores. Methods: A cross-sectional study was carried out in Fayoum Medical School/Egypt using a validated Arabic version of the Patient-Practitioner Orientation Scale (PPOS). Results: The total PPOS score showed variable score as the grades move up. The total PPOS ranged from 0.05 to 4.39 with an average score of (2.71 ± 0.66) for the entire sample. The sharing and caring subscale score ranged from 0.56 to 4.44 and 0.44 to 5.33 with an average score of (2.33 ± 0.49) and (3.09 ± 0.92) respectively. Conclusion: Medical students had low patient-centered attitude. Medical curricula should be redesigned, and medical students may also benefit from engagement in patient healthcare service.
Digital Andragogical Competences of Ecuadorian Higher Education Teachers during the COVID-19 Pandemic

The changes brought about in higher education by the Coronavirus disease (COVID-19) pandemic require effective action. Teachers must be trained to work on university platforms. The study allows us to analyse the current educational problems, which are found in many countries, not only in Ecuador. The research aimed to determine the virtual andragogical competencies of Ecuadorian university education during the COVID-19 pandemic. A mixed research approach was used. A quantitative analysis was applied first, followed by a qualitative analysis. The sample selection was participatory and non-probabilistic. The sample consisted of 1003 active higher education teachers in Ecuador. A questionnaire of 106 questions divided into four variables was applied. A multiple analysis of variance (MANOVA) was performed. The analyses demonstrated the need to apply four integral competencies. First the teacher must "Know how to be", through continuous ICT training. After the teacher has been trained, he/she must "Know". This process involves mastering educational technology. After updating knowledge, they must "Know how to live together". Develop critical and constructive communication. Then "Know how to do" by applying an effective guiding methodology. Teacher training under the competency-based approach is seen as a viable alternative.