Miracle-dz/UniFAR-FTUs huggingface dataset:
How Do the Ownership Structure and Board of Directors' Features Impact Earnings Management? The Spanish Case

This paper examines how the ownership structure and board of directors' features determine the managerial opportunistic behavior exemplified in the management of accounting earnings. This study contributes to the literature by investigating the relationship of firm&#8208;level and country&#8208;level corporate governance systems on the earnings management in the Spanish corporate sector. Results reveal that the varying efficiency of the corporate governance systems is reflected in the way in which accounting discretion is performed. We found evidence that earnings management is reduced as the voting rights of the controlling shareholder increased and that there is an inverse U&#8208;shaped relationship between insiders' ownership and the earnings manipulation. Regarding the board characteristics, we observe that larger, independent boards, those with a larger proportion of female members, and those with an audit committee compounded by a greater proportion of outside independent directors oversee managers more efficiently, constraining their capacity to manage earnings. To the contrary, board duality increases the likelihood of opportunistic manipulation of financial reporting. We found that when the institutional environment improves in the Spanish context, the discretionary power of the corporate sector to overstate the financial statements is reduced. The findings prove the necessity of reinforcing the rules and regulations toward a more transparent disclosure of the financial statements.
Strategies to Enhance the Learning Results of Older versus Younger Workers

Abstract The aim of the paper is to identify the means of assuring a supportive learning environment to gain the highest learning results aligning strategies with the needs of the workers of different age groups. The paper uses a structural equation modeling approach. The survey questionnaire was sent to three different organizations and total of 156 younger workers and 103 older workers filled up the questionnaire. The research results indicate that managers can enhance learning results of older workers through human resource strategy that focuses on strengthening intrinsic learning motivation and strengthening organizational support for learning while managers can enhance learning results of younger workers through human resource strategy that focuses on strengthening the intrinsic and extrinsic learning motivation drivers.
Profile Technological Pedagogical Content Knowledge (TPACK) Prospective Teacher of PPL Participants

TPACK is a framework that becomes the initial capital and must be mastered by a teacher. The ability to TPACK a teacher will greatly influence how teachers carry out classroom learning. This study aims to describe the profile of TPACK from prospective teacher students who are PPL participants, then analyze the ability of student TPACK based on 4 subdomains forming TPACK. Studies show that the TPACK of PPL participants is significantly influenced by content knowledge. On each subdomain indicator, it was found that the ability of TPACK students was still low due to the inability of students to integrate content knowledge with technological knowledge and pedagogical knowledge in supporting classroom learning. The real implications of these findings are in the form of recommendations about the right learning patterns in improving the ability of prospective teacher TPACK. Keywords— TPACK, Prospective Teacher , PPL
A population-level invasion by transposable elements triggers genome expansion in a fungal pathogen

Genome evolution is driven by the activity of transposable elements (TEs). The spread of TEs can have deleterious effects including the destabilization of genome integrity and expansions. However, the precise triggers of genome expansions remain poorly understood because genome size evolution is typically investigated only among deeply divergent lineages. Here, we use a large population genomics dataset of 284 individuals from populations across the globe of Zymoseptoria tritici, a major fungal wheat pathogen. We built a robust map of genome-wide TE insertions and deletions to track a total of 2,456 polymorphic loci within the species. We show that purifying selection substantially depressed TE frequencies in most populations but some rare TEs have recently risen in frequency and likely confer benefits. We found that specific TE families have undergone a substantial genome-wide expansion from the pathogen’s center of origin to more recently founded populations. The most dramatic increase in TE insertions occurred between a pair of North American populations collected in the same field at an interval of 25 years. We find that both genome-wide counts of TE insertions and genome size have increased with colonization bottlenecks. Hence, the demographic history likely played a major role in shaping genome evolution within the species. We show that both the activation of specific TEs and relaxed purifying selection underpin this incipient expansion of the genome. Our study establishes a model to recapitulate TE-driven genome evolution over deeper evolutionary timescales.
Associations between a risky psychosocial childhood and recurrent addiction compulsory care as adult

Background: Treatment for substance use disorder (SUD), results, in general, in improvements in terms of both drug use and social functioning. However, there are clients who are in need of repeated treatment. The aim of this retrospective study was to identify, for adults in compulsory care for severe SUD, the association between reporting having experienced a risky psychosocial childhood and repeated entries into the Swedish compulsory care system for SUD. Method: Hierarchical logistic regression and mediation analysis methods were used to analyse data from the Swedish National Board of Institutional Care (SiS) database. The sample included 2719 adults assessed at their compulsory care intake. The study examined the association between history of institutional care, family with SUD or psychiatric problem and repeated compulsory care entries as an adult controlling for main drug, age and gender. Results: In the regression model the factor with the strongest association with repeated compulsory care intakes for SUD, was as a child having been in mandated institutional care (OR = 2.0 (1.60–2.51)). The proportion of the total effect that is mediated through LVU (law (1990:52) the care of young persons (special provisions) act) was 33% for SUD problems in family during childhood, 44% for psychiatric problems in family during childhood, and 38% for having been in foster care. Conclusion: Having been in mandated institutional care as a youth was strongly associated with repeated compulsory care for SUD as an adult. This is concerning since receipt of services as a child is supposed to mediate against the consequences of risky childhood conditions. These adults, as a group, are in need of a well-coordinated and integrated system of extensive aftercare services to reduce the likelihood of re-entry into compulsory care for an SUD.
Is intertemporal price discrimination the cause of price dispersion in markets with low search costs?

ABSTRACT Theories of intertemporal price discrimination imply that prices must be chosen using mixed strategies, with retailers changing their prices randomly over time. Otherwise, consumers will learn which retailer has the lowest price, and eventually, all customers will patronize the lowest price retailer, or all retailers will charge the same price. We test whether price dispersion is explained by intertemporal price discrimination strategies using a dataset of identical products sold through the PriceSpy price comparison website. Our results show that there are clusters of retailers with similar pricing within each cluster, but with different price levels between clusters even after controlling for retailer heterogeneity. Retailers also remain in the same price cluster over time, suggesting that consumers have ample opportunities to learn which retailers belong to which price cluster. Intertemporal price discrimination is thus unlikely to have caused the observed price dispersion.
Mining of microsatellites in mitochondrial genomes of order Hypnales (Bryopsida)

Microsatellites or SSRs are the markers of selection due to their reproducibility, degree of polymorphism, distribution throughout the genome and co-dominant nature. Microsatellites are used primarily to study the genetic variability in various species and marker aided selection. Since microsatellites can be readily amplified by PCR, they have been utilized most extensively. To reduce time and cost to a great extent, the computational approach for identifying and developing microsatellite markers by mining nucleotide sequences is preferred over the conventional methods. In the present analysis, an in-silico method was used to detect microsatellites effectively in mitochondrial genomes of Anomodon rugelii (Müll. Hal.) Keissl. , Anomodon attenuatus (Hedw.) Hueb. , Climacium americanum (Renauld & Cardot) Kindberg, and Hypnum imponens Hedw. (Bryopsida; Hypnales). A total of 101 perfect microsatellites were mined with an average density of 1 microsatellite/4.21 kb. The hexa-nucleotide repeats were not detected in mitochondrial genomes of studied taxa. Di-nucleotides were seen to be the most frequent repeats followed by tetra-nucleotides. The identified microsatellites were also checked for variability in length between species. The mined microsatellites will be used for gene tagging, species identification and population genetic studies.
PENGARUH PDRB, PENGANGGURAN DAN PEMBANGUNAN MANUSIA TERHADAP KEMISKINAN DI INDONESIA

Kemiskinan merupakan permasalahan yang dihadapi oleh berbagai negara didunia. Faktor makro seperti pertumbuhan ekonomi, tingkat pengangguran dan indeks pembangunan manusia merupakan faktor yang berhubungan dengan tingkat kemiskinan. Penelitian ini bertujuan untuk mengetahui pengaruh produk domestik regional bruto, tingkat pengangguran, dan indeks pembangunan manusia terhadap tingkat kemiskinan di Indonesia. Subjek penelitian ini adalah 34 provinsi di Indonesia selama periode 2011-2017. Data penelitian menggunakan data sekunder yang diperoleh melalui situs BPS Indonesia. Penelitian ini bersifat asosiatif dengan menggunakan metode analisis regresi data panel yang diolah menggunakan E-views. Hasil pengujian menunjukkan model yang paling tepat digunakan adalah Fixed Effect Model. Hasil penelitian menunjukkan secara simultan laju Produk Domestik Regional Bruto, Indeks Pembangunan Manusia, dan tingkat pengangguran memiliki pengaruh yang signifikan terhadap tingkat kemiskinan. Secara parsial, laju PDRB dan tingkat pengangguran menunjukkan pengaruh signifikan terhadap tingkat kemiskinan. Sedangkan Indeks Pembangunan Manusia tidak memiliki pengaruh signifikan terhadap tingkat kemiskinan. Pemerintah diharapkan fokus dalam meningkatkan pendapatan daerah. Dengan pendapatan daerah meningkat, maka diharapkan pengangguran berkurang dan tingkat kemisinan juga berkurang.Kata kunci: Kemiskinan, PDRB/Kapita, IPM, Pengangguran
Association Between HLA-A*02 Genotype and Multiple Sclerosis in Khuzestan Province, Iran

Introduction: Multiple sclerosis (MS) is a chronic, inﬂammatory, demyelinating, and neurodegenerative autoimmune disease of the central nervous system (CNS). In the disease, the immune system attacks myelin sheath around neurons. The pathogenesis of this disease is still unknown, but there is evidence of complex interactions of both environmental and genetic factors. The recent evidence suggests that HLA class I may also contribute to MS and the negative association and protective role of HLA-A*02 with MS is conﬁrmed. The current study aimed at investigating the association between HLA-A*02 with MS in Khuzestan province, Iran. Methods: The current study was conducted on 200 patients with MS and 200 healthy controls from Khuzestan Province. The male tofemaleratiowas1:4. HLAtypingwasperformedbypolymerasechainreaction(PCR)ampliﬁcationwithsequence-speciﬁcprimers (PCR-SSP) method. The association between HLA-A*02 and MS was evaluated with SPSS version 21 using chi-square test. Results: Themostabundanttypeof MSinthecurrentstudyparticipantswasRRMSwiththefrequencyof 87.93%,andtheremaining 20% had progressive relapsing (PR), primary progressive (PP), and secondary progressive (SP) MS. There was a signiﬁcant decrease in the frequency of HLA-A*02 in patients with MS (29%) in comparison with the healthy control (54%) and negative association of HLA-A*02 with MS (P < 0.0001, odds ratio (OR) = 0.356) was observed. The average of EDSS was 1.9 and most of the patients (about 60.5%)hadEDSSof 1-3. TherewasnosigniﬁcantstatisticalassociationbetweenHLA-A*02andthevariablesof gender,ethnicity,EDSS grade, and type of MS in the study participants. Conclusions: Accordingtothecurrentstudyresults, HLA–A*02genotypedecreasedtheriskof MSandhadaprotectiveroleagainst multiple sclerosis in Khuzestan Province.
Proximate and Total Fatty Acid Composition of Some Aquatic Macrophytes in the Nile River Rayahs, Egypt

Background and Objective: Myriophyllum spicatum, Ceratophyllum demersum and Eichhornia crassipes are economically important and widely distributed macrophytes species. The objective of the current study was to evaluate and compare the variations in proximate and fatty acid composition of these aquatic macrophytes with respect to macrophyte species and water characteristics of the sampling sites. Materials and Methods: Macrophytes were collected from five sites of River Nile Rayahs. A proximate analysis and high performance gas chromatography (HPGC) were used for evaluation of the nutritional components. Results: The results demonstrate a significance differences (p>0.05) between the three studied species regarding their nutritional components, in addition to their differential response to the different water variables. All the studied plants had a high organic matter content with the highest nitrogen free extract value (NFE) 77.55% in sample of E. crassipes from site 5. The highest protein, digestible crude protein, protein/lipid, protein/nitrogen free extracts, protein/energy contents, nitrogen and potassium contents were found in C. demersum from site 5. Moreover the highest metabolized energy, energy value of organic matter and Zn contents were recorded for M. spicatum from site 3. HPGC analysis of fatty acids indicate the presence of 10 saturated fatty acids (SFA), 6 monounsaturated (MUSFA) and 5 polyunsaturated (PUSFA), varied significantly in distribution with plant species and sampling site. Conclusion: This study reveals the economic potential of these macrophytes as a natural food resources for fish and animals especially C. demersum and M. spicatum from site 5.
Heparan sulfate structure is influenced by the ER-Golgi dynamics of its modifying enzymes

The cell surface and extracellular matrix polysaccharide, heparan sulfate (HS) conveys chemical information to control or influence crucial biological processes. Attempts to describe its structure-function relationships with HS binding proteins in a classical ‘lock and key’ type manner, however, have been unsuccessful. HS chains are synthesized in a non-template driven process in the ER and Golgi apparatus, involving a large number of enzymes capable of fine-tuning structures. Changes in the localization of HS-modifying enzymes throughout the Golgi, rather than protein expression levels, were found to correlate with changes in the structure of HS. Following brefeldin A treatment, the HS-modifying enzymes localized preferentially in COPII vesicles and at the trans-Golgi. Further, shortly after treatment with heparin, the HS-modifying enzyme moved from cis to trans-Golgi, which coincided with increased HS trisulfated disaccharide content. Finally, it was shown that COPI subunits and Sec24 gene expression changed. Collectively, these findings highlight that the ER-Golgi dynamics of HS-modifying enzymes via vesicular trafficking processes are critical prerequisite for the complete delineation of HS biosynthesis.
TENS effects on dysesthesia and quality of life after breast cancer surgery with axilectomy: randomized controlled trial

Introduction After breast cancer surgery, many women may present quality of life (QOL) impairment due to the presence of discomfort as dysesthesia in the anterolateral region of the chest, armpit and/or medial part of the arm caused by intercostobrachial nerve injury (ICBN). Objective: To investigate the effects of Transcutaneous Electrical Nerve Stimulation (TENS) on dysesthesia intensity at the intercostobrachial nerve (ICBN) dermatome and QOL in women after breast cancer surgery. Methods: A randomized, double-blinded, placebo controlled clinical trial was conducted. Women undergoing axillary lymphadenectomy (AL), with dysesthesia on ICBN dermatome were included. Patients were divided into active and placebo TENS groups. TENS was applied with a frequency of 100 Hz, pulse duration of 100 µs and amplitude at the highest sensory intensity tolerable for 20 minutes during 20 sessions, three times a week, on alternating days. In the placebo TENS group, electrical current was delivered only during the first 45 seconds of application. Skin sensitivity was assessed by esthesiometry. Dysesthesia intensity was assessed with a visual analogue scale (VAS) and QOL with the EORTC QLQ-C30 and the specific EORTC QLQ-BR23 which is the Breast Cancer Module. Results: VAS decreased significantly over the 20 sessions in the active TENS group (p<0.006) and no difference was found between groups. There weren’t significant differences in EORTC QLQ-C30 and EORTC QLQ-BR23 after 20 sessions or between groups. Conclusion: TENS decreased dysesthesia intensity in the ICBN dermatome after breast cancer surgery, but did not improve quality of life.
Cyto and Genotoxic Effects of Zinc Oxide Nanoparticles on Testicular Tissue of Albino Rat and the Protective Role of Vitamin E

Background: Nanotechnology is a rapidly developing science, and the nanoparticles (NPs) application invaded several fields. However, safety of these NPs is still a subject of debate and there are raising concerns about their harmful environmental and health effects. The aim of the current study was to investigate the potential toxicity of ZnO- NPs on cellular morphology and function of testis in albino rat with reference to the possible protective role of vitamin E (Vit E). Methods: Fifty adult male albino rats were categorized equally into 5 groups.G1, control, G2, ZnO-NPs-intoxicated, G3, Vit E-administered, G4, Vit E + ZnO-co-administered and G5, recovery group. ZnO- NPs with a crystalline size of < 50 nm were administered orally for 5 consecutive days. Vit E was orally- administered for two consecutive weeks, one week before the start of the experiment. Histological, histomorphometric, immunohistochemical, molecular and biochemical markers were investigated to explore the protective extent of Vit E against ZnO-NPs- induced cyto-and genotoxicity in testis. Results: ZnO-NPs were incorporated by Leydig cells, Sertoli cells and other spermatogenic cells resulting in structural and functional alterations in testis via the induction of apoptosis. Damaged Leydig, Sertoli and spermatogenic cells, vacuolated interstitial tissue, reduced tubular diameter, increased collagen deposition in the extracellular matrix (ECM), reduced PCNA immunoexpression, increased DNA damage and decreased levels of testosteron were recorded. Co-administration of Vit E normalized the picture to a large extent. Conclusion: The recorded results confirmed the potential of ZnO- NPs to induce apoptosis in testicular cells with impairment for spermatogenesis and consequently male fertility. Vitamin E played a pivotal role in protecting the testicular tissue of ratagainst the toxicity of ZnO- NPs.
Performance of Portfolios Based on the Expected Utility-Entropy Fund Rating Approach †

Yang and Qiu proposed and reframed an expected utility–entropy (EU-E) based decision model. Later on, a similar numerical representation for a risky choice was axiomatically developed by Luce et al. under the condition of segregation. Recently, we established a fund rating approach based on the EU-E decision model and Morningstar ratings. In this paper, we apply the approach to US mutual funds and construct portfolios using the best rating funds. Furthermore, we evaluate the performance of the fund ratings based on the EU-E decision model against Morningstar ratings by examining the performance of the three models in portfolio selection. The conclusions show that portfolios constructed using the ratings based on the EU-E models with moderate tradeoff coefficients perform better than those constructed using Morningstar. The conclusion is robust to different rebalancing intervals.
Influence of supplementation of vitamin E on amelioration of ochratoxicosis in broiler chickens

In the present study, the effect of vitamin E supplementation in ochratoxin A (OTA) contaminated diet in amelioration of ochratoxicosis in broiler chickens was investigated. Day-old broiler chicks (n=240) were divided into six treatment groups (T1-control (basal diet); T2â€“T1 + 200 ppb OTA; T3â€“T1 + 100 mg vitamin E; T4â€“T1 + 200 mg vitamin E; T5â€“T2 + 100 mg vitamin E and T6â€“T2 + 200 mg vitamin E). Each diet was fed to 5 replicated groups of 8 birds each from 0 to 42 days of age. During overall growth period (0â€“6 week of age), the body weight gain (BWG) in ochratoxin contaminated diet (T2) fed group was lower than that of control. The BWG in group T5 was statistically similar to that of T2 fed diet and lower than that of control (T1). However, BWG in group T6 (200 mg vitamin E/kg) was higher than T2 and statistically similar to that of control group. Ochratoxin contamination in diet caused significant reduction in feed consumption, feed efficiency and livability percentage in broiler chickens. Addition of vitamin E (200 mg/kg) to the ochratoxin contaminated diet ameliorated the adverse effects on feed intake, FCR and livability percentage. Supplementation of vitamin E (200 mg/kg) to the ochratoxin contaminated diet also resulted in significant improvement in the relative weight of liver and bursa. It was concluded that experimentally induced ochratoxicosis with 200 ppb ochratoxin resulted in reduced production performance, enlargement of liver and regression of bursa. Addition of vitamin E (200 mg/kg) to the ochratoxin contaminated diet improved the production performance and relative weight of liver and bursa during 0â€“6 weeks of age of broiler chickens in experimentally induced ochratoxicosis caused by 200 ppb of dietary ochratoxin.