Miracle-dz/UniFAR-FTUs huggingface dataset:
Gender Diversity in Audit Partners and Audit Efforts

The research uses regression models and panel data related to audit fees, audit hours and corporate governance. The sample of listed firms yields 751 firms-years observations for the period 2010-2018. We study how gender diversity among audit partners, Chief Executive Officers, and Boards of Directors impact on audit fees and audit hours. We focus on the interaction between auditors and management. We find that female audit partners is associated with lower audit fees and audit hours. Next, we find that female audit partner significantly affects the association with the audit efforts in interaction with management, but when the audit partner is male, audit efforts are also determined by the female representation on the Board of Directors. We contribute to literature on the effects of gender diversity in auditing and corporate governance. We also enrich the concept of audit efforts by including audit hours as well as audit fees. Finally, the research answers the call for empirical study on the effects of gender diversity in management-auditor interaction.
THERMAL MODIFICATION OF EUCALYPTUS WOOD AND USE FOR FLOORS OF LOW TRAFFIC ENVIRONMENTS

The aim of this work was to evaluate the effect of thermal modification on surface hardness and depressions by applying loads to obtain floors for low traffic environments. Four clones were used from which logs were obtained and split into boards dried in time, and grouped for testing in their natural condition (NT) and thermally modified at 200 degrees Celsius for four hours (T) in a schedule with a heating of 1 degree per minute, on electric oven. Then in the samples from each clone were evaluated the mass loss, specific gravity, lignin and holocelluloses content, Janka hardness, fall ball impact depressions, distributed load depressions, and concentrated load depressions using track equipment which transfer a load of 890N to the woods at a speed of 0.06 ms-1. In the results verified high mass loss in the E. grandis x E. urophylla clone from controlled polination. The lignin contents showed increases and holocelluloses contents showed significant decreases after thermal modification. There was a reduction in Janka hardness in the woods with the exception of E. urophylla clone which presented lower depressions in the fall ball test after thermal modification. Verified increasing in depressions in the concentrated and distributed load tests, after thermal modification. And the E. urophylla clone presented lower depressions after 25 and 50 passes respectively, being the most recommended for obtaining floors for saunas, garden decks, swimming pools as it does not require high loading requirements.
Investigating the Relationships Among Security Communications, Passenger’s Awareness and Satisfaction Toward Preflight Security Checks

ABSTRACT Objective: This study proposes the conceptual framework to verify the relationship among preflight security communications and passengers’ awareness of dangerous goods and satisfaction of security checks. Background: All air transport stakeholders strive to ensure aviation’s safety and security. As key players, airlines and airports must comply with International Air Transport Association and International Civil Aviation Organization regulations, so they usually establish strict security mechanisms to prevent possible accidents resulting from passengers bringing dangerous goods on board. However, excessive or unnecessary security checks often cause inconvenience for passengers, who are dissatisfied with security checks and may be discouraged from flying again. Method: With 300 valid questionnaires collected from domestic route passengers in Taiwan, analysis of variance and structural equation modeling were conducted to explore the differences in the passengers’ awareness of dangerous goods and the impacts of security communications and awareness of dangerous goods on the satisfaction with the security checks. Results: Older and retired passengers are prone to have relatively low awareness about dangerous goods. Among the 3 types of preflight security communications, counter and website communications had stronger impacts on passengers’ satisfaction of security checks. Conclusion: This research built a research framework on security communication, awareness of dangerous goods, and satisfaction of security checks for aviation operators and administrative authorities to design more effective security communication methods to improve aviation safety and security.
Perfil psicolingüístico de los bilingües otomí (hñäñho)-español, migrantes de Santiago Mexquititlán a Santiago de Querétaro, México

The study of bilingualism has mainly focused on speakers of Indo-European languages (majority languages). In Mexico there is a significant number of bilingual speakers of indigenous languages and Spanish; however, this bilingual situation has not been widely studied. The aim of the present study is to describe the psycholinguistic profile of Hnanho-Spanish bilinguals, who migrated from Santiago Mexquititlan, Amealco, to Santiago de Queretaro, Mexico. For this purpose, the “Bilingual Language Profile” (BLP) questionnaire was employed to obtain data from 18 Hnanho-Spanish bilinguals on four factors: language background, language use, language proficiency, and language attitudes. According to the results from the BLP, we identified balanced bilinguals (n=13), Spanish dominant bilinguals (n=5), but no Hnanho-dominant bilinguals. The principal component analysis showed that language background and language proficiency were the most influential factors that contribute to language dominance. Moreover, speakers with more language use also show higher language proficiency in Hnanho. Therefore, these results suggest that language proficiency and language use are necessary to maintain the first language (Hnanho).
Factors Related to Problem Drinking in Korean Elderly

Background/Objectives: The purpose of this study is to evaluate the prevalence and related risk factors ofproblem drinking in the Korean elderly population.Method/Statistical Analysis: Participants (n=817) aged 65 years or older were selected from the KoreaNational Health and Nutrition Examination Survey [KNHANES] of 2018. Sociodemographic characteristicsand AUDIT-C score were obtained from the KNHANES dataset. AUDIT-C scores were categorized into twogroups, including low risk, high-risk alcohol drinking according to WHO guidelines. Data analysis wasperformed using SPSS WIN 25.0 program.Findings: In this study, the prevalence of high-risk alcohol drinking was 31.9%, respectively. Adjustedmean AUDIT score was higher in men, younger elderly individuals, as well as those with lower educationlevels and those that smoked. Results revealed that demographic variables, including sex, age, educationlevel, and smoking, were important factors affected high-risk drinking. In particular, since family numberand smoking were the most significant risk factor, the odds ratio for high-risk drinking among participantsthat smoked was 2.49 [(95% confidence interval (CI)=1.31-4.71)]. Improvements/Applications: This study suggests that men, younger age, low educational level, andsmoking are the risk factors for a high-risk alcohol drinking
Evaluation of Motor Complications in Parkinson's Disease: Understanding the Perception Gap between Patients and Physicians

Background Patients with Parkinson's disease (PD) receiving levodopa treatment often report motor complications including wearing-off (WO), dyskinesia, and morning akinesia. As motor complications are associated with a decrease in patients' quality of life (QoL), it is important to identify their occurrence and commence immediate management. This study investigated whether differences in the perception of motor complications exist between patients and their physicians in routine clinical practice. Methods After an Internet-based screening survey, questionnaires were distributed to physicians and their patients in Japan. The 9-item Wearing-Off Questionnaire (WOQ-9) was used to objectively assess the presence of WO; patients with WOQ-9 scores ≥2 were considered to have WO. McNemar's test was used to compare physician assessment versus WOQ-9 scores, patient self-awareness versus physician assessment, and patient self-awareness versus WOQ-9, separately. Morning akinesia and dyskinesia were assessed by both physician assessment and patient self-awareness with McNemar's test. QoL was assessed using the 8-item Parkinson's Disease Questionnaire (PDQ-8) with the Wilcoxon rank-sum test. Results A total of 235 patients with PD and their 92 physicians participated in this survey. A significant discordance was observed between the WOQ-9 and physician assessment of WO (67.2% vs 46.0%; p < 0.0001). Furthermore, patient self-awareness of WO was 35.3% (p = 0.0004, vs physician). Morning akinesia (patient, 58.7%; physician, 48.9%; p = 0.0032), dyskinesia (patient, 34.0%; physician, 23.4%; p = 0.0006), and bodily discomfort (patient, 25.0; physician, 0.0; p = 0.0102) of QoL were underrecognized by physicians. Conclusions This study investigated differences in the perception of WO between patients with PD and their physicians in routine clinical practice and highlighted that patients have a low awareness of the symptoms of WO compared with physician assessments and WOQ-9. Conversely, morning akinesia, dyskinesia, and bodily discomfort were underrecognized by physicians.
Persistent Minor Blips of HIV Viral Load in Patients on ART Are Associated With Virological Failure and Higher Rates of Clinical Events.

Objective: To investigate the long-term impact of plasma VL elevations between 50 and 199 copies/ml (VLE50-199) on virological failure and development of AIDS, death or non-AIDS events (NAE) in patients receiving ART. Methods: We analyzed ART-naïve adults from the cohort of the Spanish AIDS Research Network (CoRIS) who initiated ART from 2012 to 2017 and achieved VL<50 copies/ml within 3–9 months after ART initiation. Elevations of VL between 50 and 199 copies/ml were divided into uncommon (<25% of the measurements) or not viral elevation, frequent (25-50%) and very frequent (>50% of the measurements). Multivariate Cox models were used.Results: Of 4121 patients included, 3881 (94.2%) patients VLE50-199 was uncommon or was not present. VLE50-199 was frequent in 185 (4.5%) and very frequent in 55 (1.3%) patients. 169 had virological failure (4.1%), 57 (1.38%) patients died or developed an AIDS event and 107 (2.6%) developed NAE. Frequent VLE50-199 (aHR, 11.83; 95% CI, 6.42–21.84; p<0.001) and very frequent VLE50-199 (aHR, 29.1; 95% CI, 12.6–67.19; p<0.001) were associated with a higher risk of virological failure, but did not increase the risk of developing AIDS events or death. Frequent VLE50-199 had an adjusted NAE hazard ratio of 2.13 (95% CI, 0.91–4.97;p=0.081) and very frequent VLE50-199 of 4.66 (95% CI, 0.9–21; p=0.051). Conclusion: Persistent mild elevations between 50 and 199 copies/ml were strongly associated with an increased risk of virological failure and with higher rates of NAE. Therefore, closer monitoring of these patients may be warranted.
Physical activity of women over 60 - methodology of activity measurement.

INTRODUCTION Physical activity has a positive effect on health. The level of physical activity changes with age. Elderly people often reduce their physical activity, among other things, due to deteriorating health or the belief that it is inappropriate to indulge in sports or be physically active at old agge. On the other hand, the lack of systematic physical activity in the elderly can lead to a reduction in the body's efficiency in many health aspects. Although there are many methods of measuring human physical activity, there is no ideal tool for measuring that activity. OBJECTIVE The main aim of the study was to assess the effectiveness of the use of selected methods of measuring physical activity in the elderly, as well as to evaluate the influence of the measured activity on the nutritional status of women over 60 years of age. MATERIAL AND METHODS The study was carried out in the area of western Poland in a group of 110 generally healthy women above the age of 60, who were divided into 3 groups of intensity of undertaken physical activity (low active 30.00%, moderately active 41.82% and active 28.18%). A pedometer and a physical activity diary were used to measure physical activity. Body composition was assessed by the bioelectrical impedance method which uses a body composition analyzer. Body height and weight, lean mass of limbs and body, adipose tissue content, total water content, waist circumference to hip circumference (WHR), and BMI (Body Mass Index) were assessed. RESULTS The correlation coefficient between the methods of assessing physical activity, i.e. the number of minutes/day and the number of steps/day, was 0.92 and was statistically significant at the level of p<0.001. This was assumed to be a strict correlation. Based on the physical activity diary, it was estimated that women spent an average of 92.85 minutes a day on physical activity, while the data obtained from the pedometer showed that they performed an average of 4,462 steps a day. The average age of the respondents was 67.25 years, and average BMI - 28.07 kg/m2. CONCLUSIONS A close correlation was demonstrated between the applied methods for assessing physical activity shows about the appropriate selection of methods, as well as, due to their ease of use, their use to assess physical activity in the elderly.
Simple and Acid-Free Hydrothermal Synthesis of Bioactive Glass 58SiO2-33CaO-9P2O5 (wt%)

The paper focuses on the acid-free hydrothermal process for the synthesis of bioactive glass. The new method avoids the use of harmful acid catalysts, which are usually used in the sol-gel process. On the other hand, the processing time was reduced compared with the sol-gel method. A well-known ternary bioactive glass 58SiO2-33CaO-9P2O5 (wt%), which has been widely synthesized through the sol-gel method, was selected to apply to this new process. Thermal behavior, textural property, phase composition, morphology, and ionic exchange were investigated by thermal analysis, N2 adsorption/desorption, XRD, FTIR, SEM, and inductively coupled plasma optical emission spectrometry (ICP-OES) analysis. The bioactivity and biocompatibility of synthetic bioactive glass were evaluated by in vitro experiments with a simulated body fluid (SBF) solution and cell culture medium. The obtained results confirmed that the acid-free hydrothermal process is one of the ideal methods for preparing ternary bioactive glass.
Exploring pro-social moral reasoning of Sri Lankan school children using Eisenbergian dilemmas

Prosocial moral reasoning is an area that is supported through past research as having gender, age, and cultural variations. However, so far it had not been measured in the Sri Lankan context. The present study explored the age and gender differences in prosocial moral reasoning of Sri Lankan children using Eisenbergian dilemmas. The participants of this study were 86 school children representing grades five, eight, and eleven, who answered four culturally adapted stories from Eisenberg’s original study. A comparison was made between the findings of the present study and the original study of Eisenberg. Through the analysis it was found that there was a cultural difference in the development of prosocial reasoning since the majority of the sample was in level 3-approval seeking and stereotyped orientation. Similar to the original study, participants showed a gradual increase in their level of morality with age but in fewer numbers. All these differences highlight the need to develop a separate theoretical model for non-western cultural settings for prosocial behaviour.
Real-Time Path Planning and Following of a Gliding Robotic Dolphin Within a Hierarchical Framework

This paper proposes a novel hierarchical framework to achieve real-time path planning and following for a gliding robotic dolphin, including a learning-based path planner and an adaptive following controller. Subsequent to considering higher intelligence in unknown ocean environment, we present a novel hierarchical deep Q-network method to separately plan the collision avoidance path and the approach path, and also design different continuous-states under the kinematic constraints. Next, we adopt an improved line-of-sight method to obtain the desired points from planned path. More importantly, we derive a nonlinear control law based on backstepping technique, and specially avoid singularities in the law derivation using barrier Lyapunov function. In particular, the unknown model parameters are adaptively calculated to make the controller more robust. Finally, extensive simulation and experimental results verify the effectiveness of the proposed methods, providing a new idea to further ocean exploration.
Response of Point-Absorbing Wave Energy Conversion System in 50-Years Return Period Extreme Focused Waves

This work evaluates the survivability of a point-absorbing wave energy converter at sea states along and inside the 50-year environmental contour for a selected-site in North Sea, by utilizing CFD simulations. Focused wave groups based on NewWave theory are used to model the extreme waves. The numerical breaking waves have been previously predicted by the analytical breaking criterion, showing that the latter provides an accurate estimate for the breaking state. The forces on key components of the device and the system’s dynamics are studied and compared. Slamming loads are identified in the interaction with extreme waves, particularly with breaking waves, and compared with the analytical formulas for slamming estimation as suggested by industrial standards. Considering the extreme wave characteristics, the accompanied phenomena and the resulting WEC’s response, this work contributes to the identification of the design-waves given the environmental contour of the selected site. The top-left side of the contour is identified as the more critical area as it consists of steep and high waves inducing significant nonlinear phenomena, resulting in high loads.
The Quality of Teacher–Child Interactions during the Enactment of Playful Science Games in Preschool

ABSTRACT Research Findings: This research aims to examine the affordances for high quality instructional support offered by the Northern Territory Preschool Science Games, alongside differences between classroom quality during the enactment of this teaching resource and the broader early childhood program. Applying a multiple-case study approach, quality was measured via classroom observations in three preschools at two points, teacher interviews on science practice were thematically analyzed and content analysis was conducted to determine the instructional support affordances of the Northern Territory Preschool Science Games. Results demonstrated that the games most frequently offer affordances for concept development interactions, in particular analysis and reasonging. Further, classroom observations revealed that instructional support quality was higher during the time teachers enacted a Northern Territory Preschool Science Game compared with the broader early childhood education program. In line with the primary affordance of the games, there was also a marked increase in concept development during these periods. Practice or Policy: These findings suggest that this science teaching resource provides a supportive structure for teachers to transform pedagogical prompts into teaching practice.
Nonprofit Entrepreneurship: Gender Differences in Strategy and Practice

There is evidence of meaningful gender differences in behaviors, resources, and outcomes for traditional and social entrepreneurs. We examine if these differences exist among nonprofit entrepreneurs—those who found organizations in a sector where women outnumber men and the activities of many nonprofits are perceived as feminine. Using survey data from 667 nonprofit founders, we investigate human, social, and financial capital differences between men and women. We find no gender differences in human capital before starting a nonprofit. We find gendered differences in founding approaches—women are more likely to take on full-time roles during the start-up phase and utilize volunteers, while men take on more financial debt. Although gender differences between nonprofit founders are not as extensive as those found among traditional and social entrepreneurs, our findings indicate more equitable opportunities for female nonprofit entrepreneurs. These findings highlight the opportunities for interrogating the gendering of nonprofit development.
Phenotypic characterisation of the germplasm bank of mangaba (Hancornia speciosa Gomes), a unique Brazilian native fruit, with emphasis on its high vitamin C content

ABSTRACT Mangaba (Hancornia speciosa Gomes) is a native fruit of Brazil that has high antioxidant activity and may benefit human health. The goal of this study was to discriminate between accessions in the germplasm bank of mangaba to improve its management. Eight morpho-agronomic traits were analysed in the ripe fruit of 36 genotypes taken from six accessions, and descriptive analyses were undertaken using Pearson correlation analysis, principal component analysis (PCA) and cluster analysis. The highest correlation coefficients were obtained between fruit size traits, and there was also a moderate correlation between the vitamin C content and number of seeds. PCA showed that 80.6% of the variability was explained by the first three principal components, to which all eight traits made significant contributions, while cluster analysis revealed considerable germplasm variation among the genotypes, which formed five distinct clusters: one cluster with a lower fresh mass (FM) and a mean vitamin C content of 410.09 mg·100 g−1 FM; one cluster with a higher FM and a mean vitamin C content of 363.85 mg·100 g−1 FM; and a further three clusters with a high FM, vitamin C content and soluble solids content, respectively. These findings on the vitamin C content and FM of these accessions will be useful for the agro-economic development of this native Brazilian species.
Study of the Influence of Local Strains of Lactobacillus on the Experimental Model of Ulcerative Colitis

The article is devoted to one of the most important effects of local strains of lactic acid bacteria the detection of anti-inflammatory action. For this purpose, studies were conducted on an experimental model of ulcerative colitis caused in experimental animals (mice). The data proving that the effect of various probiotic bacteria is unequal are presented. The ability of probiotic lactic acid bacteria in vitro and in vivo systems to influence the production of pro and anti-inflammatory cytokines, to stimulate antimicrobial, anti-inflammatory, and protective effects have been shown. It is shown that it is necessary to study the specific effect of local lactobacillus strains on antiinflammatory properties for a more adequate, effective selection of probiotic drugs in the treatment of intestinal ulcers. Data have been presented proving the positive effects of probiotic bacteria on the wound key. Original Research Article Kutlieva et al.; JPRI, 33(16): 1-11, 2021; Article no.JPRI. 66881 2