Miracle-dz/UniFAR-FTUs huggingface dataset:
Influence The Quality of Accounting Information Systems and The Effectiveness of Internal Control On Financial Reporting Quality

The purpose of this study was to determine influence the accounting information systems and the effectiveness of internal control on financial reporting quality. The results showed that influence the accounting information systems and the effectiveness of internal control have a significant effect on the financial reporting quality. Furthermore it was found that the accounting information systems and the effectiveness of internal control have relation on financial reporting quality. Keywords : Quality Accounting Information Systems, Effectiveness Internal Control, Financial Reporting Quality
Abnormal hippocampal spatial representation in aCaMKIIT286A and CREBaD-mice

Hippocampal “place cells” fire selectively when an animal is in a specific location. The fine-tuning and stability of place cell firing was compared in two types of mutant mice with different long-term potentiation (LTP) and place learning impairments. Place cells from both mutants showed decreased spatial selectivity. Place cell stability was also deficient in both mutants and, consistent with the severities in their LTP and spatial learning deficits, was more affected in mice with a point mutation [threonine (T) at position 286 mutated to alanine (A)] in the α calmodulin kinase II (αCaMKII T286A ) than in mice deficient for the α and Δ isoforms of adenosine 3′5′-monophosphate–responsive element binding proteins (CREB αΔ − ). Thus, LTP appears to be important for the fine tuning and stabilization of place cells, and these place cell properties may be necessary for spatial learning.
Plant Regeneration from Hypocotyl and Cotyledon Explant of Tomato (Lycopersicon esculentum Mill.)

Abstract Three tomato cultivars were used to examine the influence of the genetic background on the regeneration efficiency. White embryonic calli were formed within two weeks of culture. Shoots emerged either directly from the explant or indirectly from the embryonic callus. Multiple adventitious shoots were formed by clonal propagation of somatic embryos in the presence of 2 mg zeatin L-1. The meristematic end of the hypocotyl of the cultivar Pontaroza showed a high regeneration frequency (70.2%) compared with the cotyledonary leaf explant (35.3%). The plants grown in the green house and the regenerants obtained showed a similar peroxidase banding pattern. The combined analysis of variance indicated that the difference in shoot induction between cultivars was highly significant. Shoot induction frequency was 57.2%, 43.5%, and 35.5% for the cultivars UC-97, Pontaroza, and Zuishi, respectively. The regeneration frequency was 50%, 28%, and 20% for the cultivars UC-97, Pontaroza, and Zuishi, respectively. T.
STIMULATION AND NUCLEAR BREAKDOWN IN THE NEREIS EGG

When the Nereis egg is stimulated either physically by ultra-violet radiation, or chemically by immersion in sodium or potassium chloride solutions, the germinal vesicle breaks down. This response to stimulation is prevented if the eggs are previously immersed in sodium citrate solutions. The results are in agreement with the calcium release theory of stimulation.
Delving through electrogenic biofilms: from anodes to cathodes to microbes

The study of electromicrobiology has grown into its own field over the last decades and involves microbially driven redox reactions at electrodes as part of a microbial electrochemical system (MES). The microorganisms known to use electrodes as either electron acceptors; electricigens, or electron donors; electrotrophs, drive the redox reactions within these systems through extracellular electron transfer (EET) processes. These exoelectrogenic microorganisms form biofilms, referred to as electroactive biofilms (EAB), in order to maximize adherence and contact with electrode surfaces and with one another. In this review, we will discuss the key differences between biofilms that utilize the electrode as an electron acceptor or donor, including their mechanisms for electron transfer, structural and functional compositions as well as which species are enriched for in each microenvironment. Lastly, we will discuss the intricacies of interspecies and intraspecies biofilm formation in electrode biofilms and considerations required for future bioengineering efforts.
Investigations on the Influence of Coastal Upwelling and Polluted Rivers on the Microflora of the Northeastern Atlantic off Portugal. I. Size and Composition of the Bacterial Population

From hydrographical-chemical investigations conducted during the 74th expedition of R.V. "Poseidon" in May of 1981 off the western and southern coasts of Portugal it was observed that upwelling dominated at this time throughout the area. Consequently, bacterial counts and biomass measurements were distinctly higher than in April of 1980. Bacteriological variables revealed differences between the northern and southern sections in accordance with the particular upwelling situations. Terrigenous influence proved to be restricted to the mouths of the rivers Douro and Tejo. In general, total bacterial counts decreased with increasing depth, although in some cases an increase of bacterial numbers at depths of 500—1000 m was found. In certain locations the percentage of dividing cells in subsurface water layers was grater than at the surface. The distribution of a few morphologically distinguished groups of bacteria showed differences within the area of study and from other regions of the sea also.
Studies on the biology and taxonomy of some Chilocorus spp. (Coleoptera: Coccinellidae) preying on Aulacaspis spp. (Hemiptera: Diaspididae) in East Africa, with the description of a new species

Field studies of predators on Aulacaspis tegalensis (Zhnt.) and laboratory breeding experiments, supplemented by taxonomic studies, showed that Chilocorus discoideus Crotch and C. bilineata Korsch. are junior synonyms of C. schioedtei Muls. and that two other forms, originally described as ‘aberrations’, may also belong to this species. Similarly, C. erythrocephalus Muls. and C. solitus Weise are junior synonyms of C. distigma (Klug). C. rufoplagiatus sp. n. , allied to C. distigma , is described from the shores of Lake Victoria, and the Oriental species C. nigritus (F.) is recorded from the African mainland for the first time. C. distigma is found in the savanna and steppe areas of Africa and C. schioedtei in the forest and adjoining zones. Comparative studies suggest that, although C. schioedtei has a higher fecundity, it is not displaced by C. distigma as, unlike the latter, it is unable to breed under hot dry conditions. Comparison of host records for these two species show that C. distigma is not restricted to feeding on Diaspididae, as is C. schioedtei , but that otherwise the range of hosts and associated plants is similar for both species. The potential of these species and C. nigritus for use in biological control is discussed and it is suggested that C. schioedtei is only suitable for trial in tropical areas without a dry season, but that C. distigma and C. nigritus may be useful under a wider range of conditions.
‘Out‐of‐Africa’ dispersal of tropical floras during the Miocene climatic optimum: evidence from Uvaria (Annonaceae)

Aim African–Asian disjunctions are common in palaeotropical taxa, and are typically explained by reference to three competing hypotheses: (1) ‘rafting’ on the Indian tectonic plate, enabling Africa‐to‐Asia dispersal; (2) migration via Eocene boreotropical forests; and (3) transoceanic long‐distance dispersal. These hypotheses are tested using Uvaria (Annonaceae), which is distributed in tropical regions of Africa, Asia and Australasia. Recent phylogenetic reconstructions of the genus show a clear correlation with geographical provenance, indicating a probable origin in Africa and subsequent dispersal to Asia and then Australasia. Ancestral areas and migration routes are inferred and compared with estimates of divergence times in order to distinguish between the prevailing dispersal hypotheses.
Effect of fumigants on soil microbial population and proliferation of Fusarium oxysporum inoculated into fumigated soil.

土壌くん蒸剤クロルピクリン (trichloronitromethane) およびカーバム (ammonium N-methyldithiocarbamate) が土壌微生物相 (全細菌数, 耐熱性胞子数, グラム陰性細菌数, 硝化菌数, 放線菌数および糸状菌数) に及ぼす影響を調査した. クロルピクリンを50μl/kg乾土で処理すると耐熱性胞子数以外の微生物数は処理後3週間経過しても回復しなかったのに対して, クロルピクリンの5μl/kg乾土およびカーバムの5および50μl/kg乾土処理では処理後1週間でほとんどの微生物が回復した. また, くん蒸 (25μl/kg乾土) 後の土壌に接種した Fusarium oxysporum は, カーバム処理区では対照区とほとんど差がなかったのに対しクロルピクリン処理区では顕著な増殖が認められた. この原因として, くん蒸後の土壌中に生残した微生物の多寡が関与し, それらの微生物が F. oxysporum の増殖に対して抑制的に作用したことが推察された.
Influence of Sodium Chloride on the Levels of Flavor Compounds Produced by Shoyu Yeast

This paper reveals the amount of flavor compounds produced by yeast depends greatly on concentrations of sodium chloride in the culture media and shoyu. Flavor compounds such as isobutyl alcohol, n-butyl alcohol, isoamyl alcohol, 3-(methylthio)-1-propanol, and 2-phenylethanol, which are derived from amino acids by the actions of shoyu yeast, were decreased with an increase of sodium chloride concentration in the fermented broth. However, the production of 4-hydroxy-2(or 5)-ethyl-5(or 2)-methyl-3(2H)-furanone (HEMF) biosynthesized through the pentose−phosphate cycle reached a maximum at a sodium chloride concentration of 16%. In shoyu brewed in the laboratory scale in various concentrations of sodium chloride, however, not only HEMF but also the alcohols drived from amino acids were produced in the highest quantities at the sodium chloride concentration of 17−18%. Keywords: Shoyu; shoyu flavor; sodium chloride; 4-hydroxy-2(or 5)-ethyl-5(or 2)-methyl-3(2H)-furanone
A Structural Equation Model of Plant Species Richness and Its Application to a Coastal Wetland

Studies of plant species richness have often emphasized the role of either community biomass (as an indicator of density effects) or abiotic factors. In this article we present a general model that simultaneously examines the relative importance of abiotic and density effects. General and specific models were developed to examine the importance of abiotic conditions, disturbance, and community biomass on plant species richness. Models were evaluated using structural equation modeling based on data from 190 plots across a coastal marsh landscape. The accepted model was found to explain 45% of the observed variation in richness, 75% of biomass, and 65% of light penetration. Model results indicate that abiotic conditions have both direct effects on the species pool and indirect effects on richness mediated through effects on biomass and shading. Effects of disturbance were found to be indirect via biomass. Strong density effects on richness were indicated by the results, and canopy light penetration was found to be a better predictor of richness than was biomass. Overall, it appears that richness in this coastal landscape is controlled in roughly equal proportions by abiotic influences on the species pool and density effects, with disturbance playing a lesser role. The structure of the general model presented should be applicable to a wide variety of herbaceous plant communities.
Golgi Retention Mechanism of -1,4-Galactosyltransferase

Recent studies on proteins residing in the Golgi complex revealed that the membrane-spanning domain of these proteins are largely responsible for their retention in the Golgi complex. We show here that β-1,4-galactosyltransferase (GT) forms homodimers and large oligomers in vivo, and the formation of the homodimers is dependent on cysteine and histidine residues within the transmembrane domain. Double mutations of these residues, Cys Ser and His Leu, abolish homodimerization and simultaneously reduce the Golgi retention. Co-immunoprecipitation of GT and various GT chimeras with anti-GT and anti-reporter molecule antibodies revealed that large aggregates of GT are associated with α- and β-tubulins and also with other cellular proteins. This association between tubulins and GT suggests a supportive role of the cytoskeleton in the Golgi retention mechanism.
Effect of Salt, Sugar and Storage Time on Microbiological, Chemical and Sensory Properties of Chinese Style Dried Pork

A Chinese dried pork product was manufactured with combinations of 15, 22.5, and 30% sugar and 0.5, 1.5, and 2.5% salt and evaluated for microbiological, chemical and sensory properties at 0, 7, 14, and 21 days of storage. Aerobic and anaerobic plate counts and TBA values increased during storage with the high sugar and salt combination resulting in the least microbial growth. No major rancidity problems developed. A 30% sugar and 2.5% salted product resulted in the highest panel flavor scores when evaluated by a group of panelists from the Orient.
High concentration of long‐snouted beaked whales (genus Messapicetus) from the Miocene of Peru

Abstract: Eight skulls of beaked whales (Cetacea, Odontoceti, Ziphiidae), in six cases associated with elements of the mandible, were collected from a limited area (about 1.5 km2) and roughly from the same stratigraphic horizon at Cerro Colorado, 35 km south‐south‐west of the city of Ica (Peru), where the late Middle Miocene basal strata of the Pisco Formation crop out. They represent the highest concentration reported of fossil Ziphiidae. These finely preserved Cerro Colorado fossils are described and assigned to a new species Messapicetus gregarius, together with another specimen collected from sediments of the same age at Cerro la Bruja (33 km south‐east to Cerro Colorado). Messapicetus gregarius shares with M. longirostris Bianucci, Landini and Varola, 1992 (Tortonian of Italy), an extremely elongated rostrum, but is clearly different from the Italian species in the more distinct maxillary tubercle and prominential notch, the more robust premaxillary crest, and the abrupt ventrolateral descent of the medial margin of the maxilla from the vertex. A parsimony analysis reveals that Messapicetus belongs to a basal clade, which includes other ziphiids with a dorsally closed mesorostral groove and prenarial basin. The high concentration of specimens belonging to the same species (some of them tentatively identified as adult males and females), combined with the presence of a calf, supports the hypothesis of site fidelity; these cetaceans might have lived in a limited region for a long period for both breeding and feeding. Besides the eight specimens of M. gregarius, strata at Cerro Colorado include many other cetacean remains (with several specimens of the pontoporiid Brachydelphis including a foetus), pinnipeds, turtles, fishes, and birds.
Physicochemical Properties of Bamboo (Arundinaria Alpine) Based Agroforestry Practice in Dawuro Zone, South West Ethiopia

On-farm trees are known to contribute to biophysical and economical sustainability at farm and landscape levels. This study assessed the contribution of woodlot Bamboo Agroforestry practice on some selected soil fertility parameters, the influence of bamboo woodlot Agroforestry on crop production and soil fertiliity at Dawruo zone, Southern Ethiopia. Soil samples were collected from under the canopies of five culms at five radial distances (0.5-1, 1.5-2, 2.5- 3, 3.5-4 and 10m) away from the trunk and a depth (0 – 30cm) for each radial distance. The soil samples were analyzed for physical and chemical properties. The soil textural class of the soil was sandy loam at all radial distances. There was no significant difference in the textural classes between samples taken from open field and under the canopy. Chemical properties including, available P and soil pH had the same tendency with radial distances from the tree trunk. But organic carbon and Total N decreased with increased of distance from the tree base and there is significantly differ between Total N (p< 0.05). On the hand, the farmers’ perception that bamboo culms depletes soil nutrient was not supported by soil analyzed. In conclusion, bamboo based Agroforestry practice influence soil nutrients at Ultisols in research site do not influence fertility of soil under their canopy. Indeed, the tree can be regarded as agroforestry trees to integrate them with crop production to enhance the sustainability of soil fertility. Keywords: Bamboo, Agroforestry, Soil fertility, Crop land
Cost effective prediction of the eutrophication status of lakes and reservoirs

Summary 1. Eutrophication is a serious threat in many parts of the world, and identifying the environmental factors that determine the spatial distribution of eutrophicated waterbodies as well as the development of management tools is a challenge. 2. In this study, data from the Ile-de-France region were analysed to determine if catchment scale environmental variables could predict concentrations of chlorophyll a (used as a proxy for eutrophication status) of artificial lakes and reservoirs. 3. General additive models (GAM) and random forest models (RF) displayed greater predictive power than generalised linear models, indicating the importance of non-monotonic relationships. Using RF modelling, very high predictive accuracy was achieved for both continuous and binomial (eutrophic or not) response variables (continuous: R2 = 0.715; binomial: kappa = 0.764, 89% of waterbodies were accurately predicted). The better predictive power and robustness of RF versus GAM was attributed to the formers ability to better handle complex interactions between predictors and to account for threshold effects. 4. Our results confirmed the close link between the water quality of lakes and reservoirs and the characteristics of their catchments. Moreover, we also showed that (i) simple (e.g. linear and/or monotonic) relationships between catchment land use and water quality were only found for sub-regional datasets, and (ii) land use needs to be considered in association with complementary environmental variables (hydromorphological variables) to best assess its impact on water quality.
Phylogeny and revision of the Neotropical bee genus Rhectomia s.l. Moure (Hymenoptera, Apidae, Augochlorini)

Abstract. This paper revises the bees currently considered to belong to the genus Rhectomia s.l. and proposes a species phylogeny based on morphological characters, using other Corynurina as outgroups. The results indicate that Rhinocorynura Schrottky renders Rhectomia s.l. paraphyletic. Consequently, Corynurella is removed from synonymy with Rhectomia s.s. , and Paracorynurellagen.n. is proposed. The topology among these genera is: outgroup [(Rhectomia s.s. + Rhinocorynura) (Paracorynurellagen.n. + Corynurella)]. Nine species are assigned to Corynurella: C. brokopondoisp.n. , C. caeruleasp.n. , C. cognatasp.n. , C. decorasp.n. , C. harrisoni (Engel), C. mourei Eickwort, C. nigrasp.n. , C. singularissp.n. and C. triangulatasp.n. Three new species are described in Paracorynurellagen.n. : type species P. betoisp.n. , P. excavatasp.n. , P. reticulatasp.n. ; P. difficillima (Ducke) comb.n. is transferred from Rhinocorynura. Three species are recognized in Rhectomia s.s. : R. catarinasp.n. , R. liebherri Engel and R. pumilla Moure. The male of R. liebherri is described for the first time. Keys for the identification of the genera and species are provided.
Vertical Distribution of the Nematode Fauna in a Coastal Sediment Influenced by Seasonal Hypoxia in the Bottom Water

Abstract The vertical distribution of a nematode assemblage in a muddy, sheltered bay, Kilviken, at the Swedish west coast was studied monthly for one year. Measurements of redox potentials in the sediment as well as salinity, temperature and oxygen concentration of boltom water were conducted. The sediment was almost devoid of macrofauna. The oxygen concentration of bottom water was lowest in August, i.e. 0.2 ml O2 1−1 (2.5% atm. saturation). The nematode fauna consisted of 23 species. Abundances reached 8.9 × 106 ind. m−2 in June and dropped to 1.7 × 106 ind. m−2 in August. This difference was ascribed to mortality of the surface fauna due to oxygen deficiency and sulphide poisoning induced by the hypoxic bottom water. The subsurface fauna reacted to the oxygen deficiency and H2S stress by migrating upwards and forming a more narrow and shallow depth distribution than observed during other months of the sampling period. Sahatieria pulchra (G. Schneider, 1906) dominated the nematode assemblage, inhabited.
Use of space by the marsupials Gracilinanus microtarsus (Gardner and Creighton, 1989) and Marmosops incanus (Lund, 1840) in an Atlantic Forest of southeastern Brazil

The use of space by animals is determined by environmental conditions, biological and ecological adaptations and interactions and mostly by resource availability. We sampled two species of Neotropical mammals to investigate their use of different strata in Atlantic Forest habitat in Brazil, as well as the home range sizes and movements of both sexes of each species. We found no difference in home ranges and movements between the sexes and species, but we found differences in the use of strata, with Gracilinanus microtarsus mostly using the canopy and Marmosops incanus using the ground. Gracilinanus microtarsus males mostly use the understorey in the wet season and the canopy in the dry season. We believe that these patterns of strata use reflect intrinsic characteristics of the species; and the shifts in resources and interspecific competition, which are lower in the dry season, seem to be responsible for the shifts in space use observed for G. microtarsus males. We recommend studies with spool-and-line techniques or radio tracking to further test refined hypotheses regarding the use of space, including the role of territoriality in females.