Miracle-dz/UniFAR-FTUs huggingface dataset:
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Effect of early cane pruning on yield components, grape composition, carbohydrates storage and phenology in Vitis vinifera L. cv. Merlot

Dormant cane pruning has a great impact on vineyard management both in terms of labour costs and the time required to complete this field operation in the absence of mechanisation. In this study, we investigated over three seasons the influence of five pruning dates on yield components, grape composition, phenology and carbohydrate reserves in the variety Merlot, grown in a warm climate area. Pruning was conducted soon after harvest, at the end of leaf fall, two bud dormancy stages and vine bleeding. Early pruning, carried out a few days after the grape harvest, did not significantly affect vine productivity or grape composition in the next season compared to full winter pruning. Similarly, non-structural carbohydrate concentration in trunk and roots showed no difference just before budburst, no matter the timing of pruning. Late winter pruning at vine bleeding slightly postponed budburst and flowering; it also delayed veraison in one out of two years of observation without affecting grape maturity. Our findings suggested that, in a warm-climate area where leaf fall occurs within a ten-week period after harvest, early pruning had no detrimental effects on reserve accumulation in storage organs and, therefore, in vine yield and grape composition in the next harvest, thus allowing viticulturists to operate winter pruning over an extended interval of time.
Running footstrike pattern effect on lower extremity work in an individual with transtibial amputation

Asymmetrical loading favoring the intact limb during running has been associated with increased prevalence of reported knee pain and potential risk factors of knee osteoarthritis in that limb for patients with amputation. Footstrike pattern alterations have been suggested to help alleviate some overloading of the knee, but little is known about how it affects the rest of the limb. The purpose of this case study was to evaluate the effect of footstrike pattern on the distribution of loading throughout the lower extremities during submaximal running of an individual with transtibial amputation (TTA). This study compared loading distribution among the lower extremity joints in a male patient who sustained a TTA and ran using both a rearfoot (RFS) and forefoot strike (FFS) pattern. The results of this case demonstrated that altering footstrike pattern minimally alters the total mechanical work being done by the lower extremities but more so affects the relative amount of work contributed by the individual joints. In the intact limb, the ankle contributes the most to power absorption using a FFS pattern while the knee has a larger role using a RFS pattern. This case suggests that the footstrike pattern affects lower extremity loading distribution at the joint level, and adopting a FFS pattern may alleviate overloading the knee, whereas a RFS pattern may reduce loading at the ankle in individuals with TTA.
Formulation, Characterization, and Evaluation of Doxorubicin-loaded Cubosome as a Cytotoxic Potentiator against HCT-116 Colorectal Cancer Cells

Background: Colorectal cancer (CRC) has grown to be the world’s fourth-biggest cause of cancer-related mortality. It is critical to identify more effective treatment options for it. Objectives: Doxorubicin a potent antineoplastic agent is widely used but has severe adverse effects. Therefore, our objective is to use cubosome as an efficient drug delivery system to reduce the off-target effects and increase the cytotoxic effects in CRC cells. Materials and Methods: Pluronic F127-Based Cubosomes were prepared by low energy stirring method and loaded with doxorubicin. Physicochemical characteristics were studied using X-ray diffraction, dynamic light scattering, microscopic techniques, FTIR UV spectrophotometer, and entrapment efficiency. In vitro activity of doxorubicin-loaded cubosomes was studied on HCT-116 cells. Results: The prepared cubosomes have the required nano-size and the FTIR results showed the presence of both doxorubicin and Pluronic F-127. The entrapment efficiency of doxorubicin was high too. DOX-CBs have a better cytotoxic effect and induced ROS and reduced NO levels in HCT-116 cells. Conclusion: The obtained results show that doxorubicin-loaded cubosomes can be used to increase the cytotoxic effect in CRC cells and can be used with other chemotherapeutic agents
THE INFLUENCE OF SERVICE QUALITY DIMENSIONS ON CUSTOMER SATISFACTION IN THE NIGERIAN BANKING INDUSTRY

The study explored the influence of service quality dimensions on customer satisfaction in the Nigerian banking industry. A collection of four hundred (400) customers of sixteen Deposit Money Banks (DMBs) quoted in the Nigerian Stock Exchange (NSE) that operates in Benin City, Edo State, Nigeria were given questionnaires for the study, out of which three hundred and sixty seven (367) were found fit in testing the formulated hypotheses. Data collected through questionnaires administration were analyzed using descriptive and inferential statistical instruments. Findings from the study show that service quality tangibility and reliability are statistically insignificant with customer satisfaction within the quoted DMBs in Nigeria. The study recommends that management of DMBs should enhance the appearance of staff, communication materials, physical facilities and equipment among others. Also, banks management and staff should provide adequate procedures to perform their promise service dependably and accurately.
AMP‐activated protein kinase β1 or β2 deletion enhances colon cancer cell growth and tumorigenesis

Abnormal metabolism is a major hallmark of cancer and has been validated as a therapeutic target. Adenine monophosphate‐activated protein kinase (AMPK), an αβγ heterotrimer, performs essential functions in cancer progression due to its central role in maintaining the homeostasis of cellular energy. While the contributions of AMPKα and AMPKγ subunits to cancer development have been established, specific roles of AMPKβ1 and AMPKβ2 isoforms in cancer development are poorly understood. Here, we show the functions of AMPKβ1 and AMPKβ2 in colon cancer. Specifically, deletion of AMPKβ1 or AMPKβ2 leads to increased cell proliferation, colony formation, migration, and tumorigenesis in HCT116 and HT29 colon cancer cells. Interestingly, the AMPKβ1 and AMPKβ2 isoforms have slightly different effects on regulating cancer metabolism, as colon cancer cells with AMPKβ1 knockout showed decreased rates of glycolysis-related oxygen consumption, while AMPKβ2 deletion led to enhanced rates of oxygen consumption due to oxidative phosphorylation. These results demonstrate that functional AMPKβ1 and AMPKβ2 inhibit growth and tumorigenesis in colon cancer cells, suggesting their potential as effective targets for colon cancer therapy.
Acute Stroke Care in Mexico City: The Hospital Phase of a Stroke Surveillance Study

Background: Acute stroke care has greatly improved in recent decades. However, the increasing stroke mortality in low-to-middle income countries suggests that progress has not been reached completely by these populations. Here we present the analysis of the hospital phase of the first population-based stroke surveillance study. Methods: A daily hospital surveillance method was used to identify adult patients with acute stroke during 18 months in six hospitals. We abstracted data on demographics, vascular risk factors, neuroimaging-confirmed stroke types, and clinical data. Results: A total of 1361 adults with acute stroke were identified (mean age 69.2 years; 52% women) with transient ischemic attack (5.5%), acute ischemic stroke (68.6%), intracerebral hemorrhage (23.1%), cerebral venous thrombosis (0.2%), and undetermined stroke (2.6%). The main risk factors were hypertension (80.7%) and diabetes mellitus (47.6%). The usage rate of thrombolysis was 3.6%, in spite of the fact that 37.2% of acute ischemic stroke patients arrived in <4.5 h. The 30-day case fatality rate was 32.6%, higher in hemorrhagic than ischemic stroke. Conclusion: We identified limitations in acute stroke care in the Mexico City, including neuroimaging availability and thrombolysis usage. The door-to-door phase will help to depict the acute stroke burden in Mexico.
APMP key comparison of DC voltage at 1.018 V and 10 V

A key comparison of DC voltage at 1.018 V and 10 V has been conducted from 2009 to 2011 between APMP member laboratories and the BIPM. All participants' results (except one) are within the uncertainty of comparison reference value and also within the uncertainty of the CIPM key comparison reference value of the BIPM.EM-K11.3, approximately 0.08 μV/V for 10 V and 0.2 μV/V for 1.018 V (k=2). The result of the comparison is supposed to successfully provide participating laboratories with the opportunity to compare national standards within the region, and to support participants' entries in Appendix C of the Mutual Recognition Arrangement. Main text To reach the main text of this paper, click on Final Report. Note that this text is that which appears in Appendix B of the BIPM key comparison database kcdb.bipm. org/. The final report has been peer-reviewed and approved for publication by the CCEM, according to the provisions of the CIPM Mutual Recognition Arrangement (CIPM MRA).
Motivações de dependentes químicos para o tratamento: percepção de familiares

Objetivo:identificar os motivos que familiares atribuem a busca por tratamento pelo dependente quimico.Metodo:estudo qualitativo descritivo, desenvolvido em 2012 e 2013, em uma unidade de reabilitacao para dependentes quimicos localizada no Parana. Foram realizadas 19 entrevistas semiestruturadas com familiares de dependentes quimicos em tratamento. Os dados foram analisados a luz do Modelo Transteorico de Mudanca Comportamental e organizados em categorias tematicas de acordo com a Interpretacao Qualitativa de Dados.Resultados:a busca por tratamento pelos dependentes quimicos ocorreu: no estagio de pre-contemplacao por influencias externas; no estagio de contemplacao pela ambivalencia quanto a necessidade de mudanca comportamental; no estagio de acao por conscientizacao da dependencia quimica e de necessidade de ajuda profissional; e no estagio de manutencao pela nao conservacao das mudancas comportamentais.Conclusao:e imprescindivel a avaliacao dos estagios motivacionais no inicio do tratamento para a ampliacao das possibilidades de sucesso no processo de reabilitacao.
A Novel Split-Gate Ferroelectric FET for a Compact and Energy Efficient Neuron

Neuromorphic computing—brain-inspired computing—is considered a next-generation computing architecture that can overcome problems caused by the high computing cost of modern data science. Ferroelectric FETs (FeFETs) are one of the promising candidates for hardware implementation of bio-inspired neurons. However, the conventional FeFET-based neurons require a considerable number of device components for the realization of inhibitory operation, or they need negative supply voltage, leading to high routing costs. In this letter, a novel device, named a Split-Gate (SG) FeFET, is proposed for a bio-inspired neuron. Harnessing the capacitance difference between two gates, both excitatory and inhibitory operations can be simply implemented on a single device. Furthermore, adding a “current stopper” to the SG FeFET enables energy-efficient operation of the neuron by eliminating the remanent current of the FeFET, which has been a significant drawback of conventional FeFET-based leaky integration-and-firing (LIF) emulation.
IAES International Journal of Artificial Intelligence (IJ-AI)

Received Sep 4, 2021 Revised Mar 30, 2022 Accepted Apr 28, 2022 Diagnosis is being used in a variety of fields, including treatments, scientific knowledge, technology, industry, and many deals. A diagnosis begins with the person’s complaints and understanding something about the condition of the patient dynamically while in a question-and-answer session, as well as by taking measurements, like blood pressure or skin temperature, among other things. The prognosis is then calculated by considering the obtainable patient information. The adequate intervention is then prescribed, and the method may be repeated. In the medical field, humans, sometimes, have constraints when diagnosing diagnosis, primarily because this procedure is arbitrary and heavily relies on the assessor’s memories and perception of patient transmissions. The work is primarily concerned with the investigation of cerebellar aneurysm diagnosing. In the meantime, it’s become evident even during literature reviews research that a much more basis of theoretical research of a number of existing learning methods was required. As a result, this paper is to provide a comparison of classification techniques like tree structure, random trees, and regression. At about the same time, another important goal is to have a decision-making framework based on biomimetic elephant-whale enhancement for a great deal of consideration of cerebral aneurysm variables, providing a quick, accurate, and dependable clinical medicine remedy.
Human Adult Microbiota in a Static Colon Model: AhR Transcriptional Activity at the Crossroads of Host–Microbe Interaction

Functional symbiotic intestinal microbiota regulates immune defense and the metabolic processing of xenobiotics in the host. The aryl hydrocarbon receptor (AhR) is one of the transcription factors mediating host–microbe interaction. An in vitro static simulation of the human colon was used in this work to analyze the evolution of bacterial populations, the microbial metabolic output, and the potential induction of AhR transcriptional activity in healthy gut ecosystems. Fifteen target taxa were explored by qPCR, and the metabolic content was chromatographically profiled using SPME-GC-MS and UPLC-FLD to quantify short-chain fatty acids (SCFA) and biogenic amines, respectively. Over 72 h of fermentation, the microbiota and most produced metabolites remained stable. Fermentation supernatant induced AhR transcription in two of the three reporter gene cell lines (T47D, HepG2, HT29) evaluated. Mammary and intestinal cells were more sensitive to microbiota metabolic production, which showed greater AhR agonism than the 2,3,7,8-tetrachlorodibenzo-p-dioxin (TCDD) used as a positive control. Some of the SCFA and biogenic amines identified could crucially contribute to the potent AhR induction of the fermentation products. As a fundamental pathway mediating human intestinal homeostasis and as a sensor for several microbial metabolites, AhR activation might be a useful endpoint to include in studies of the gut microbiota.
PLASMA FIBRINOGEN: A CARDIOVASCULAR RISK BIOMARKER IN TYPE 2 DIABETES MELLITUS SUBJECTS

Diabetes mellitus is a public health disease considered as metabolic and endocrine disorder that has been involved in cardiovascular episode. Fibrinogen, a glycoprotein has been incriminated as a risk factor of cardiovascular disease. This study aims to evaluate the plasma fibrinogen concentration of type 2 diabetes mellitus subjects in Agbor, Nigeria. A total of three hundred and ninety six (396) respondents were recruited into the study which comprises of three hundred and six (306) type 2 diabetes mellitus and ninety (90) age and sex matched apparently healthy subjects as controls. Five milliliters (5ml) of venous blood was collected aseptically with minimum stasis and dispensed into appropriate containers. Plasma fibrinogen concentration was evaluated using standard methods while statistical package for social sciences was employed to determine difference in mean ± standard deviation using student t test. Diabetes mellitus subjects exhibit a significantly (p<0.050) higher plasma fibrinogen than apparently healthy subjects when compared. Also, male diabetes mellitus show a significantly (p<0.05) higher plasma fibrinogen than female diabetes mellitus subjects when compared. In the same vein, male apparently control subjects show significantly (p<0.05) than female apparently control subjects when compared but there is no significant (p>0.05) difference observed in the age of all respondents. It is therefore pertinent to state that type 2 diabetes mellitus are prone to cardiovascular disease as well as the male gender. It is therefore recommended that plasma fibrinogen should be done regularly for diabetes mellitus subjects as well as life-style modification to prevent excess mortality
Chikungunya Virus Asian Lineage Infection in the Amazon Region Is Maintained by Asiatic and Caribbean-Introduced Variants

The simultaneous transmission of two lineages of the chikungunya virus (CHIKV) was discovered after the pathogen’s initial arrival in Brazil. In Oiapoque (Amapá state, north Brazil), the Asian lineage (CHIKV-Asian) was discovered, while in Bahia state, the East-Central-South-African lineage (CHIKV-ECSA) was discovered (northeast Brazil). Since then, the CHIKV-Asian lineage has been restricted to the Amazon region (mostly in the state of Amapá), whereas the ECSA lineage has expanded across the country. Despite the fact that the Asian lineage was already present in the Amazon region, the ECSA lineage brought from the northeast caused a large outbreak in the Amazonian state of Roraima (north Brazil) in 2017. Here, CHIKV spread in the Amazon region was studied by a Zika–Dengue–Chikungunya PCR assay in 824 serum samples collected between 2013 and 2016 from individuals with symptoms of viral infection in the Amapá state. We found 11 samples positive for CHIKV-Asian, and, from these samples, we were able to retrieve 10 full-length viral genomes. A comprehensive phylogenetic study revealed that nine CHIKV sequences came from a local transmission cluster related to Caribbean strains, whereas one sequence was related to sequences from the Philippines. These findings imply that CHIKV spread in different ways in Roraima and Amapá, despite the fact that both states had similar climatic circumstances and mosquito vector frequencies.
Impact of website visual design on user experience and website evaluation: the sequential mediating roles of usability and pleasure

ABSTRACT In this study, we investigate how website visual design affects users’ experience, then their subsequent attitudinal and behavioural outcomes towards the website. We investigate the roles of usability and pleasure, two important constructs of user experience, and propose a three-path sequential mediation model. We test the model with experiments in which we assign web users with varied levels of website visual design in two studies, one with a fictional website and the other with comparable webpages from real e-commerce websites. In both experiments, we find a consistent positive effect of website visual design on website evaluation variables through a sequential mediation of usability and pleasure. An alternative reversed mediation model in which pleasure precedes usability is also tested but found to be unsupported.
Effect of Nursing Intervention on Cracked Nipple among Lactating Women

: Normally, nipples are kept supple from the secretions of the Montgomery tubercles in the areola. They can become sore when they are excessively dry or wet, which makes them crack or fissure. The purpose ofthis study was to investigate the effect of peppermint water versus expressed breast milk on cracked nipple among lactating women. Methods: A quasi–experimental design was utilized. Sample: Purposive sample of 60 lactating women. Setting: The study was carried out in postnatal ward and postnatal clinics at four settings in Menoufia governorate: Menoufia University Hospital, Shebin El-Kom Teaching Hospital, Sirs-Elian Hospital, and Menouf Hospital. Instruments: An interviewing questionnaire, breastfeeding observation checklist, numerical rating scale, nipple soreness rating scale, nipple trauma score, and nipple trauma score Result: There was a statistically significant difference between the intervention groups in favor of the expressed milk group in relation to nipple pain, nipple soreness, and nipple trauma. Conclusion: Expressed breast milk was more effective than peppermint water as it relieves cracked nipple. Recommendations: Encouraging the use of expressed breast milk as it was safe and less expensive for those who have cracked nipple.
Causal inference with generalized structural mean models

Summary. We estimate cause–effect relationships in empirical research where exposures are not completely controlled, as in observational studies or with patient non‐compliance and self‐selected treatment switches in randomized clinical trials. Additive and multiplicative structural mean models have proved useful for this but suffer from the classical limitations of linear and log‐linear models when accommodating binary data. We propose the generalized structural mean model to overcome these limitations. This is a semiparametric two‐stage model which extends the structural mean model to handle non‐linear average exposure effects. The first‐stage structural model describes the causal effect of received exposure by contrasting the means of observed and potential exposure‐free outcomes in exposed subsets of the population. For identification of the structural parameters, a second stage ‘nuisance’ model is introduced. This takes the form of a classical association model for expected outcomes given observed exposure. Under the model, we derive estimating equations which yield consistent, asymptotically normal and efficient estimators of the structural effects. We examine their robustness to model misspecification and construct robust estimators in the absence of any exposure effect. The double‐logistic structural mean model is developed in more detail to estimate the effect of observed exposure on the success of treatment in a randomized controlled blood pressure reduction trial with self‐selected non‐compliance.