Miracle-dz/UniFAR-FTUs huggingface dataset:
Strategic Pricing by Big 4 Audit Firms in Private Client Segments

We examine how Big 4 auditors compete for new private clients. We find evidence suggesting that Big 4 auditors offer fee discounts to attract non‐Big 4 private clients to experience attributes of their brand name audit services. We also find that to attract clients from competing Big 4 suppliers, Big 4 auditors target fee discounts at clients in industries where they are the market leader. Our results further indicate that the Big 4 industry leaders target fee discounts to fast‐growing clients and are able to charge these clients significant price fee increases in the second mandate period (after 3 years).
Exercise alone and exercise combined with education both prevent episodes of low back pain and related absenteeism: systematic review and network meta-analysis of randomised controlled trials (RCTs) aimed at preventing back pain

Objectives We aimed to investigate which prevention strategies for low back pain (LBP) are most effective. Design We completed a Bayesian network meta-analysis to summarise the comparative effectiveness of LBP prevention strategies. The primary outcomes were an episode of LBP and LBP-associated work absenteeism represented as ORs with associated 95% credibility intervals (CrIs). We ranked all prevention strategies with surface under the cumulative ranking curve (SUCRA) analysis. Data sources PubMed, EMBASE and CENTRAL databases were searched along with manual searches of retrieved articles. We only included randomised controlled trials (RCTs) that reported an episode of LBP and/or LBP-associated work absenteeism evaluating LBP prevention strategies were included. Eligibility criteria for selecting studies Data were independently extracted by two investigators, and RCT quality was assessed using the Cochrane Risk of Bias tool. Results and summary Forty RCTs were included. Exercise combined with education (OR: 0.59, CrI: 0.41 to 0.82) and exercise alone (OR: 0.59, CrI: 0.36 to 0.92) both prevented LBP episodes; exercise combined with education and education alone both had large areas under the curve (SUCRA: 81.3 and 79.4, respectively). Additionally, exercise (OR: 0.04, CrI: 0.00 to 0.34) prevented LBP-associated work absenteeism, with exercise and the combination of exercise and education ranking highest (SUCRA: 99.0 and 60.2, respectively). Conclusions Exercise alone and exercise combined with education can prevent episodes of LBP and LBP-related absenteeism. Trial registration number PROSPERO 42017056884.
Urgent bronchoscopy for foreign body aspiration: 48 children among 1096 patients

Objective: Foreign body aspiration (FBA) is a potentially life-threatening emergency in children. Urgent rigid bronchoscopy (URB) should be performed when presentation includes severe respiratory failure with suspicion for FBA. To the best of the knowledge, this is the first study that evaluates URB in English literature. Methods: Forty-eight patients who underwent URB were included in this study. From the medical records, the patients’ demographic characters, endotracheal intubation status, peripheral oxygen saturation, bronchoscopy results, type and location of foreign body (FB), intra- and postoperative complications and mortality, X-ray, length of hospital stay were evaluated. Results: Twenty-four of the 48 patients were non-intubated. Peripheral oxygen saturation values were 60 ± 14.40 in the preoperative period. No statistical differences were found between intubated and non-intubated patients in terms of intra- and postoperative complications. There were no statistical differences between patients with negative and positive results for bronchoscopy in terms of intra- and postoperative complications. Conclusions: Bronchoscopy is not without risk; however, it is a life-saving procedure. Despite negative FB results, urgent bronchoscopy should be performed in suspicious cases.
Inorganic Fertilization at High N Rate Increased Olive Yield of a Rainfed Orchard but Reduced Soil Organic Matter in Comparison to Three Organic Amendments

Strategies for waste valorisation from domestic and agro-industrial activities must be pursued, and its use as a soil amendment is an interesting possibility. In this four-year study, the effect of applying municipal solid waste (MSW), farmyard manure (FYM), bottom wood ash supplemented with nitrogen (Ash + N), the inorganic fertilization common in the region (50 kg ha-1 N, P2O5 and K2O) (Control) and this inorganic fertilization supplemented with 70 kg N ha-1 (High N) was assessed in a rainfed olive grove planted in a shallow soil with low organic matter and managed with conventional tillage. The High N treatment significantly increased olive yield in comparison to the other treatments (165% more than MSW), and soil available N proved to be the main driver for tree productivity. MSW and FYM increased soil organic matter, as well as the levels of phosphorus and cation exchange capacity, leaving good indications for future production cycles, although during the four years of the study these treatments provided little N to the trees. The High N treatment significantly reduced soil organic matter (63% less than MSW). The result was attributed in part to the soil management system that did not allow the development of herbaceous vegetation, but also to an effect known as “added N interaction”, in which the excess of inorganic N in the soil might have contributed to accelerate the mineralization of native soil organic matter, an aspect that compromises the sustainability of this fertilization strategy. Although MSW and wood ash are sometimes associated with risks of environmental contamination with heavy metals, in this study the levels of heavy metals in soils and in plant tissues were not of concern.
Fatty Acids From Microalgae Botryococcus braunii For Raw Material of Biodiesel

One of the alternative sources of renewable energy that can overcome the environmental crises and the current fossil energy crisis is microalgae. Microalgae contain fatty acids that can be converted into biofuel products, such as biodiesel. This study was a preliminary research which was conducted to determine the amount of fatty acids contained in microalgae and its potentiality to be converted into biodiesel. The microalgae used in this study were Botryococcus braunii. Data collection of fatty acids of Botryococcus braunii were obtained by the direct analysis in the laboratory using an instrument in the form of gas chromatography mass spectrometry (GC-MS) and also obtained from literature study in several research of previous researcher. Based on that, it was found out that Botryococcus braunii contained with oleic acid ranged from 15.65 – 35.85%, linoleic acid 3.05 – 23.15%, palmitic acid 4.03 – 22.13 % and stearic acid 0.48 – 15.41%. The profile and fatty acid content of this preliminary study could be one of the decisive parameters in the selection of microalgae species. Based on results concluded that Botryococcus braunii had good potentiality to be converted into biodiesel because the ratio of saturated and unsaturated fatty acids in this species is not much different.
RELATIONSHIP OF TRANSFORMATIONAL LEADERSHIP, PSYCHOLOGICAL WELL-BEING AND SELF-EFFICACY: A MEDIATION ANALYSIS IN UNIVERSITY FACULTY

Well-being of academics of higher education sector plays an important role in improving the standard of education and quality of educational experiences of students. With the increasing prominence of phenomenon of individual wellbeing at workplace, researchers are focusing on identifying the mechanisms through which psychological well-being of academics can be enhanced. This study examines how prevalence of transformational leadership style influences psychological well-being directly and indirectly through exploring the mediating role of self-efficacy. The model was tested by employing Hierarchical Multiple Regression on survey responses collected from academics employed in three public and private sector universities of Lahore. Results from 180 responses indicated that relationship between transformational leadership and psychological well-being is fully mediated by self-efficacy. The results support and add to the positive effects of transformational leadership style interconnected with psychological well-being. Interventions to improve psychological well-being of teachers have also been presented.
Dietary 25(OH)D3 supplementation to gestating and lactating sows and their progeny affects growth performance, carcass characteristics, blood profiles and myogenic regulatory factor-related gene expression in wean-finish pigs

Objective This experiment investigated the effects of supplementing vitamin D3-fortified sow and progeny diets with 25(OH)D3 on growth performance, carcass characteristics, immunity, and pork meat quality. Methods The present study involved the assessment of supplementing the diet of sows and their progeny with or without 25 (OH)D3 in a 2×2 factorial arrangement on the performance and production characteristics of wean-finish pigs. Forty-eight multiparous sows were assigned to a basal diet containing 2000 IU/kg vitamin D3 and supplemented without (CON) or with (TRT) 50 μg/kg 25 (OH)D3. At weaning, a total of 80 pigs each from CON and TRT sows were allocated to weaning and growing-finishing basal diets fortified with 2,500 and 1,750 IU/kg vitamin D3 respectively and supplemented without or with 50 μg/kg 25(OH)D3. Results Sows fed 25(OH)D3-supplemented diets improved pre-weaning growth rate of nursing piglets. A significant sow and pig weaning diet effect was observed for growth rate and feed efficiency (p<0.05) during days 1 to 42 post-weaning. Pigs consuming 25(OH)D3-supplemented diets gained weight faster (p = 0.016), ate more (p = 0.044) and tended to convert feed to gain more efficiently (p = 0.088) than those fed CON diet between days 98 and 140 post-weaning. Supplemental 25(OH)D3 improved water holding capacity and reduced drip loss of pork meat, increased serum 25(OH)D3 level, produced higher interleukin-1 and lower interleukin-6 concentrations in blood circulation, downregulated myostatin (MSTN) and upregulated myogenic differentiation (MYOD) and myogenic factor 5 (MYF5) gene expressions (p<0.05). Conclusion Supplementing vitamin D3-fortified sow and wean-finish pig diets with 50 μg/kg 25(OH)D3 significantly improved production performance suggesting their current dietary vitamin D3 levels are insufficient. In fulfilling the total need for vitamin D, it is strongly recommended to add 50 μg/kg 25(OH)D3 “on top” to practical vitamin D3-fortified sow and wean-finish pig diets deployed under commercial conditions.
Antimicrobial, Antioxidant Potential and Chemical Composition of the Methanolic Extracts of Spirogyra setiformis and Navicula species

The present study investigated the antimicrobial and antioxidant activities as well as the chemical composition of the methanolic extracts of Spirogyra setiformis and Navicula spp. found in Nigerian waters. The minimum inhibitory concentration (MIC) of the methanolic extracts of the algae were determined against 7 clinical isolates (Enterococcus faecalis, Staphylococcus aureus ATCC 25923, Bacillus cereus, Klebsiella pneumoniae, Salmonella typhi, Escherichia coli ATCC 25922 and Candida albicans) using the broth dilution method. The antioxidant activity of the algae extract was assessed using 1,1-diphenyl-1-picrylhydrazyl, nitric oxide and reducing power assays. The volatile constituents of the extracts were also analysed using GC–MS. The results revealed that the S. setiformis extract inhibited all the clinical isolates except S. typhi and C. albicans while Navicula spp. had inhibitory effects on all the test isolates. The MIC values of the algae extracts varied between 2.0 mg/L and 10.0 mg/L. Both extracts showed potent free radical scavenging activities evidenced in DPPH, nitric oxide and reducing power assays. A total of 16 and 11 volatile compounds were obtained from S. setiformis and Navicula spp. , respectively. The major component in S. setiformis was 11,14,17-methyl ester eicosatrienoic and trans-geranyl geraniol in Navicula spp. These findings suggest that these indigenous algae species could be good sources of antimicrobial and antioxidant agents.
THE USE OF DIGITAL STORYTELLING TO ENHANCE THE SPEAKING SKILL OF THE ELEVENTH GRADE STUDENTS OF SMA SWASTA PALAPA MEDAN IN THE ACADEMIC YEAR OF 2020/2021

This research was conducted in order to improve studentsâ€™ speaking skill by using digital storytelling at SMA Swasta Palapa Medan. Digital storytelling is the combination of recount text, sound effects, music, images, videos and InShot Application. This is Classroom Action Research (henceforth, CAR). The research subjects of this CAR are the eleventh grade students of SMA Swasta Palapa Medan in Class MIPA in the Academic Year of 2020/2021. The research findings showed that teaching speaking skill through digital storytelling at SMA Swasta Palapa Medan could improve the studentsâ€™ speaking skill. The result of each test showed that the studentsâ€™ mean score in pre-test is 55.74 with 11% of the students got score â‰¥70, in formative test the mean score is 64,44 with 37% of the students got score â‰¥70, and in post-test the mean score is 81,11 with 93% of the students got score â‰¥70. The writer concluded that the use of digital storytelling could improve the speaking skill of SMA Swasta Palapa Medan. On the other hand, the studentsâ€™ responses towards the method of the teaching sound good because above 80% of the students are interested, motivated and enthusiastic in learning English speaking skill through the use of digital storytelling.
Optimal ridge penalty for real-world high-dimensional data can be zero or negative due to the implicit ridge regularization

A conventional wisdom in statistical learning is that large models require strong regularization to prevent overfitting. Here we show that this rule can be violated by linear regression in the underdetermined $n\ll p$ situation under realistic conditions. Using simulations and real-life high-dimensional data sets, we demonstrate that an explicit positive ridge penalty can fail to provide any improvement over the minimum-norm least squares estimator. Moreover, the optimal value of ridge penalty in this situation can be negative. This happens when the high-variance directions in the predictor space can predict the response variable, which is often the case in the real-world high-dimensional data. In this regime, low-variance directions provide an implicit ridge regularization and can make any further positive ridge penalty detrimental. We prove that augmenting any linear model with random covariates and using minimum-norm estimator is asymptotically equivalent to adding the ridge penalty. We use a spiked covariance model as an analytically tractable example and prove that the optimal ridge penalty in this case is negative when $n\ll p$.
Involvement of GPR17 in Neuronal Fibre Outgrowth

Characterization of new pharmacological targets is a promising approach in research of neurorepair mechanisms. The G protein-coupled receptor 17 (GPR17) has recently been proposed as an interesting pharmacological target, e.g., in neuroregenerative processes. Using the well-established ex vivo model of organotypic slice co-cultures of the mesocortical dopaminergic system (prefrontal cortex (PFC) and substantia nigra/ventral tegmental area (SN/VTA) complex), the influence of GPR17 ligands on neurite outgrowth from SN/VTA to the PFC was investigated. The growth-promoting effects of Montelukast (MTK; GPR17- and cysteinyl-leukotriene receptor antagonist), the glial cell line-derived neurotrophic factor (GDNF) and of two potent, selective GPR17 agonists (PSB-16484 and PSB-16282) were characterized. Treatment with MTK resulted in a significant increase in mean neurite density, comparable with the effects of GDNF. The combination of MTK and GPR17 agonist PSB-16484 significantly inhibited neuronal growth. qPCR studies revealed an MTK-induced elevated mRNA-expression of genes relevant for neuronal growth. Immunofluorescence labelling showed a marked expression of GPR17 on NG2-positive glia. Western blot and RT-qPCR analysis of untreated cultures suggest a time-dependent, injury-induced stimulation of GPR17. In conclusion, MTK was identified as a stimulator of neurite fibre outgrowth, mediating its effects through GPR17, highlighting GPR17 as an interesting therapeutic target in neuronal regeneration.
Enviromics: bridging different sources of data, building one framework

Enviromics is the field of applied data science that integrates databases of environmental factors into biostatistics and quantitative genetics. It can leverage plant ecophysiology knowledge to bridge the gaps about environment interactions with systems biology (genes, transcripts, proteins, and metabolites), which also boosts the ability to understand and model the phenotypic plasticity of the main agronomic traits. Recently, the plant breeding community has experienced reduced costs for acquiring environmental sensors to be installed in the field trials while increasing the reliability and resolution of the remote sensing techniques. The combination of those two factors has started the spring of enviromics-aided breeding in recent years. However, the use of environmental information in plant breeding is not a novelty approach developed a few years ago, but a core of efforts originated in the last 60 years, yet some basic ideas traced back to early 20th century attempts to establish a relationship between phenotypic and environmental variation. This review highlights the main concepts surrounding the construction of the “modern enviromics science”, tracing back to its origins in the last decades. Finally, we present how this field has helped integrate different data sources in predictionbased models or build one framework.
Fabrication and Characterization of Mullite Reinforced CaO Added ZrO2 Ceramics

In this study, mullite (3Al2O3.2SiO2) and 11 mol % calcia added zirconia (11 mol % CaO 89 mol % ZrO2) ceramic powders were synthesized by conventional ceramic production processing route. The mixtures were prepared by mechanical alloying method in acetone environment with zirconia ball mill. The powders were dried in oven at 110 oC for 24 hours before mixing. Mullite (3Al2O3.2SiO2) and 11 mol% calcia added zirconia (CaO-ZrO2) ceramic powders were synthesized by reaction sintering from the powders made up of stoichiometric proportions of Al2O3, SiO2, CaO and ZrO2 powders after being homogenized in acetone environment in ball mills. Mullite (3Al2O3.2SiO2) and 11 mol% calcia added zirconia (CaO-ZrO2) ceramic powders were synthesized in air at 1600 C for 3 h and 1300 C for 2 h, respectively. Then, the ceramic phases formed were made ready to form ceramic ceramic composites by crushing, grinding and sieving processes. Then 0 and 10% by weight mullite (M) added calcia doped zirconia (CaZ) mixtures were prepared by powder metallurgy method. The prepared mixtures were wet milled with zirconia ball mill for 24 h and sieved. After drying, the powders were compacted to preforms of 56x12x10 mm by uniaxial pressing at 200 MPa. The green compacts were sintered at 15001600 C for 1-5 h in air conditions using a heating rate of 5 C min-1 in a high temperature furnace. Then, microstructure (SEM), phase analysis (XRD), mechanical (hardness, 3-point bending and wear) and physical properties (% shrinkage, water absorption, porosity and density) tests were performed on the mullite added calcia doped zirconia ceramic composites. In this study, whether there is a phase change in the ZrO2 CaO mixture at high sintering temperatures and the effect of mullite additive on the properties of this mixture was investigated. The data obtained were presented in graphs and tables and their comments were made.
Suspicious and fraudulent online survey participation: Introducing the REAL framework

Online survey research has significantly increased in popularity in recent years. With its use, researchers have a new set of concerns about data collection and analysis to consider, including the possibility of fraudulent survey submissions. The purpose of this article is to demonstrate to survey researchers an innovative and systematized process for addressing online survey fraud over the course of collecting survey data, especially when respondents collect incentives for participation. We provide the Reflect, Expect, Analyze, Label Framework, which includes four sets of guiding questions for use by online survey researchers to plan for addressing survey fraud and making determinations about the inclusion or exclusion of participant submissions from the dataset based on level of suspicion. We also provide a full case example utilizing the Reflect, Expect, Analyze, Label Framework as an appendix. Those wanting to apply the Reflect, Expect, Analyze, Label Framework should keep in mind several considerations as they apply it, including determining logistical needs ahead of survey implementation, considering the ethical issues related to including or excluding data in a study, and considering the issues related to providing incentives for participating in research. Future research should assess the frequency of survey fraud, investigate the reasons for its occurrence and explore the role social networks may play in fraudulent participants sharing information. We suggest that researchers consider online survey fraud as an issue over the lifespan of their survey and apply the guiding questions we present to address the issue throughout.
Provocative Syntax

One of the central issues in generative syntax is to provide a mechanism which accounts for the displacement property of human language. In the Minimalist framework, the displacement property is explained by the idea that an EPP feature attracts an element to the specifier position. However, there remains the question of why the EPP feature is necessary. Given this problem, it is hard to conclude that the mechanism of movement has been explained in a principled way. In the book under review, Provocative Syntax, Phil Branigan presents an alternative to EPP-driven movement, proposing a movement model which contains the syntactic operation called Provocation. Although this book is full of theoretically insightful possibilities, we will not show full details of them. Rather, we would like to summarize Branigan’s major proposals and then make a number of short comments on his movement model. Hopefully, this discussion will elucidate his contribution to the theory of movement in generative grammar.
Health Disparities Among Mid-to-Older Deaf LGBTQ Adults Compared with Mid-to-Older Deaf Non-LGBTQ Adults in the United States

Abstract Purpose: To compare chronic health and mental health conditions between mid-to-older deaf lesbian, gay, bisexual, transgender, and queer (LGBTQ) and mid-to-older non-LGBTQ adults who are 45 years or older. Methods: Medical conditions and mental health disorders data were gathered from 981 mid-to-older deaf adults (178 LGBTQ and 803 non-LGBTQ) who took the Health Information National Trends Survey in American Sign Language between 2015 and 2019. Modified Poisson regression with robust standard errors was used to calculate relative risk estimates and 95% confidence intervals for all medical conditions and mental health disorders with self-reported LGBTQ status as the main predictor, adjusting for known health correlates. Results: Consistent with the LGBTQ health disparity in the general population, our study findings indicated health disparities for certain medical conditions (e.g., lung disease, arthritis, and comorbidity) and mental health disorders (e.g., depression and anxiety) among mid-to-older deaf LGBTQ compared with non-LGBTQ deaf adults. Conclusion: Like the LGBTQ counterparts in the general population, deaf LGBTQ adults may require more frequent and comprehensive health care services. Culturally and linguistically competent care by providers may be invaluable in reducing such health inequities, particularly when provider education and training is undertaken through an intersectional framework that considers the interaction and context of multiple patient and provider social identities.