Miracle-dz/UniFAR-FTUs huggingface dataset:
Indications of Manipulated Financial Statements: Evidence from Indonesia State-Owned Enterprise

This research investigates the variables that influence manipulated financial statements. There are several fraud theories explaining these conditions, including fraud pentagon which shows six factors that might influence manipulated financial statements. This study uses state-owned entities as samples with a total of 96 non-financial firms listed during 2013-2018, all disclosing audited financial statements. The results of the study show that capability is the only factor with a positive effect on manipulated financial statements. Furthermore, the audit quality has the potential to weaken the effect of capability on manipulated financial statements.
Communication of Socially-Responsible Activities by Higher Education Institutions

Higher education institutions play a fundamental role in the scientific, economic, social, and cultural development of each and every society. In view of new challenges such as the COVID-19 pandemic, the importance of their social responsibility and ability to effectively communicate the socially–responsible activities which are performed is growing. The aim of this article is to analyze and evaluate the scope and structure of socially-responsible activities communicated on the websites of public higher education institutions operating in a small post-communist country where education plays a traditional role—the Czech Republic, and to formulate recommendations for improvement of the level of communication of social responsibility by higher education institutions. Primary data was obtained using latent analysis of the content of the websites of all public higher education institutions operating in the Czech Republic. The CE3SPA method was applied. The survey which was performed shows that the level of communication of social responsibility by higher education institutions in the Czech Republic is low. Activities in the field of economic and social responsibility are communicated in the greatest scope. On the contrary, activities in the field of environmental responsibility are communicated the least. Public higher education institutions in the Czech Republic should therefore apply the measures proposed in the article, these also being transferrable to practice in other countries.
A Hyaluronan Synthesis Inhibitor Delays the Progression of Diabetic Kidney Disease in A Mouse Experimental Model

Visual Abstract Key Points Nonfasting plasma glucose positively correlates with hyaluronan levels in kidneys. Hyaluronan content in kidneys positively correlates with urine albumin-creatinine ratio. Hyaluronan synthesis inhibitor, 4-methylumbelliferone, slows the progression of diabetic kidney disease. Background The role of hyaluronan (HA) in the development and progression of diabetic kidney disease (DKD), and the precise mechanisms and consequences of HA involvement in this pathology are still to be clarified. Methods In this study, we assayed the effects of the HA synthesis inhibitor 4-methylumbelliferone (4-MU) on the development of DKD. Diabetic type 2 model mice (eNOS−/− C57BLKS/Jdb) were fed artificial diets containing 5% 4-MU or not for 9 weeks. Plasma glucose, GFR, albumin-creatinine ratio (ACR), and biomarkers of kidney function and systemic inflammation were measured at baseline and after treatment. Diabetic nephropathy was further characterized in treated and control mice by histopathology. Results Treated animals consumed a daily dose of approximately 6.2 g of 4-MU per kg of body weight. At the end of the experimental period, the 4-MU supplemented diet resulted in a significant decrease in nonfasting plasma glucose (516; interquartile range, 378–1170; versus 1149; interquartile range, 875.8–1287 mg/dl, P=0.05) and a trend toward lower HA kidney content (5.6±1.5 versus 8.8±3.1 ng/mg of kidney weight, P=0.07) compared with the control diet, respectively. Diabetic animals treated with 4-MU showed significantly higher GFR and lower urine ACR and plasma cystatin C levels than diabetic controls. Independent histologic assessment of DKD also demonstrated a significant decrease in mesangial expansion score and glomerular injury index in 4-MU–treated mice compared with controls. Plasma glucose showed a strong correlation with kidney HA levels (r=0.66, P=0.01). Both total hyaluronan (r=0.76, P=0.007) and low molecular weight hyaluronan content (r=0.64, P=0.04) in the kidneys correlated with urine ACR in mice. Conclusions These results show the hyaluronan synthesis inhibitor 4-MU effectively slowed the progression of DKD, and constitutes a potential new therapeutic approach to treat DKD.
PENGARUH INFRASTRUKTUR DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP PERTUMBUHAN EKONOMI KABUPATEN LANGKAT 2010-2019

Langkat Regency is one of the regencies in North Sumatra Province. Langkat Regency consists of 23 Districts, 37 Sub-Districts and 240 Villages with an area of 6,262.00 km² and has a population of approximately 1,028,309 people. With the large number of residents in Langkat district, it can increase demand for goods and services that can increase economic growth. In the 2010-2019 period, Langkat economic growth continued to increase. This study aims to determine the effect of Road Infrastructure and Human Development Index on Economic Growth in Langkat Regency, especially in the 2010-2019 period. This type of research is literature research with descriptive methods with secondary data. The results showed that a good road infrastructure variable (X1) had no significant effect on Economic Growth in Langkat Regency (Y). Meanwhile, the Variable Human Development Index (X2) has a significant effect on Economic Growth in Langkat Regency (Y).
Patterns of community-based prevention programs.

Prevention of dental caries is most effectively and efficiently achieved by community-based methods, whether in economically developed or developing countries. The role of the private practitioner is a dual one: to support the establishment of appropriate caries-preventive programs such as water fluoridation, salt fluoridation, supervised ingestion of fluoride tablets, and supervised programs of mouthrinsing with fluoride solutions and with such programs in place, to provide personal preventive care to that relatively small number of caries-susceptible people who will still need individual attention. The development of community-based programs is especially critical in those developing countries where the population is growing rapidly and caries is becoming more prevalent, for with their limited resources the only hope of controlling caries is with cost-effective community programs. Control of periodontal disease requires community education, but to be successful it will also require preventive care from practitioners. Even in the economically-developed countries there is a need for greater awareness of periodontal disease among both practitioners and the public. In many of these countries, now that caries is becoming better controlled, the time is ripe for considerably more prevention and treatment of periodontal disease. Its control, in the developing countries, poses special problems, and will have to depend heavily on public education for a considerable time yet. Both community-based programs and private practitioners have important roles to play in the prevention of the most prevalent oral diseases, but these roles need to be carefully defined to avoid wasteful duplication if maximum benefit is to be obtained. (ABSTRACT TRUNCATED AT 250 WORDS)
Influence of Soil Properties and Manure Sources on Phosphorus in Runoff during Simulated Rainfall

ABSTRACT Runoff from agricultural fields amended with animal manure or fertilizer is a source of phosphorus (P) pollution to surface waters, which can have harmful effects such as eutrophication. The objectives of this study were to evaluate the impact of soil P status and the P composition of manure sources on P in runoff and characterize the effects of manure sources on mass loss of dissolved reactive P, total dissolved P, and total P in runoff. Soil boxes set at 5% slopes received 7.5 cm h−1 of simulated rainfall for 30 min. Study soils included a Kenansville loamy sand (loamy siliceous subactive thermic Arenic Hapludults, a Coastal Plain soil) and a Davidson silt loam (kaolinitic thermic Rhodic Kandiudults, a Piedmont soil). Soil test P concentrations ranged from 16 to 283 mg P kg−1. Sources of P included broiler litter, breeder manure, and breeder manure treated with three rates of aluminum sulfate (Al2(SO4)3) 0, 3.9, and 7.8 kg m−2, di-ammonium phosphate (DAP), and an un-amended control. All manure sources were surface applied at 66 kg P ha−1 without incorporation. Water extractable P represented an average of 10 ± 6% total P in manure. Runoff samples were taken over a 30-min period. Piedmont soil contained greater amounts of clay, aluminum (Al), and iron (Fe) concentrations, and higher P sorption capacities that produced significantly lower dissolved reactive P, total dissolved P, and total P losses than the Coastal Plain soil. Runoff P loss did not differ significantly for low and high STP Coastal Plain soils. Water extractable P in manures accounted for all dissolved reactive P lost in runoff with dissolved reactive P correlating strongly with water extractable P concentration (r2 = 0.9961). Overall, manures containing the highest water extractable P concentrations contributed to the largest amounts of dissolved reactive P in runoff. Manure treated with 3.9 and 7.8 kg m−2 of Al2(SO4)3 (alum) decreased dissolved reactive P in runoff by 29%. While this soil box runoff study represents a worst-case scenario for P loss, highly significant effects of soil properties and manure sources were obtained. Management based on these results should help ameliorate harmful effects of P in runoff.
A data-driven strategy to combine word embeddings in information retrieval

Word embeddings are vital descriptors of words in unigram representations of documents for many tasks in natural language processing and information retrieval. The representation of queries has been one of the most critical challenges in this area because it consists of a few terms and has little descriptive capacity. Strategies such as average word embeddings can enrich the queries' descriptive capacity since they favor the identification of related terms from the continuous vector representations that characterize these approaches. We propose a datadriven strategy to combine word embeddings. We use Idf combinations of embeddings to represent queries, showing that these representations outperform the average word embeddings recently proposed in the literature. Experimental results on benchmark data show that our proposal performs well, suggesting that data-driven combinations of word embeddings are a promising line of research in ad-hoc information retrieval.
An antioxidant approach directed to non-healing wounds activation - A case report study

It is well known that oxidative stress is a pathologic condition that compromises wound evolution, contributing to inflammatory environment maintaining and wound healing stagnation. This condition specially affects to aged people and to patients with important comorbidities, whereby healing capabilities are significantly impaired. In this work, a new therapeutic approach through a new antioxidant technology with natural components has been applied, in order to manage the oxidative stress, in 31 patients with complex chronic wounds of different etiologies, attended to the Sanitary West District in Almería (Spain). Wound assessments were performed at 4, 8 and 12 weeks and main endpoints included the evolution of wound healing (% of healing rate and Resvech 2.0 score) and pain relief. The treatment with antioxidant dressing produced a significant decrease of RESVECH 2.0 of 37.28%, 58.52% and 67.8% at 4, 8 and 12 weeks respectively and during the 12 week follow-up, 16/31 wounds totally healed (50%). In addition, a decrease in pain and biofilm presence in wounds were observed. In conclusion, the analyzed antioxidant approach could be a new therapeutic strategy directed to overcome the inflammatory phase in complex wounds and allow the progression over the healing process.
Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market)

This study shows that the phenomenon arising from low governance practices is identified as one of the causes of the global financial crisis and corporate financial scandals that have an effect on the increase of tax avoidance. In addition, research in Indonesia that examines tax avoidance information by taking into account corporate governance mechanisms is still less consistent and is such a new perspective that it becomes a main consideration for this study. Likewise, the calculation using the Avoidance Tax Rate proxy developed in this study was conducted to test how much tax avoidance has been done by companies. The population for this study was taken from the manufacturing industries listed on the Indonesia Stock Exchange from 2015-2019 assumed to have conducted tax avoidance. The total samples of 87 companies were selected by following a purposive sampling procedure. The statistical analysis using multiple regression shows that the board of commissioners had a significant negative effect on tax avoidance; while, Independent commissioners had a significantly negative effect on tax avoidance and institutional ownership on tax avoidance. This study indicates that the interactive effect of corporate governance and tax avoidance is the better and optimal corporate governance as a control mechanism and the balancing power. The lower the company does tax avoidance, the lower corporate governance mechanism will make it easier for companies to take tax avoidance actions. DOI: https://doi.org/10.26905/jkdp.v25i1. 5043
Satellite Observations of the Tropical Terrestrial Carbon Balance and Interactions With the Water Cycle During the 21st Century

A constellation of satellites is now in orbit providing information about terrestrial carbon and water storage and fluxes. These combined observations show that the tropical biosphere has changed significantly in the last 2 decades from the combined effects of climate variability and land use. Large areas of forest have been cleared in both wet and dry forests, increasing the source of carbon to the atmosphere. Concomitantly, tropical fire emissions have declined, at least until 2016, from changes in land‐use practices and rainfall, increasing the net carbon sink. Measurements of carbon stocks and fluxes from disturbance and recovery and of vegetation photosynthesis show significant regional variability of net biosphere exchange and gross primary productivity across the tropics and are tied to seasonal and interannual changes in water fluxes and storage. Comparison of satellite based estimates of evapotranspiration, photosynthesis, and the deuterium content of water vapor with patterns of total water storage and rainfall demonstrate the presence of vegetation‐atmosphere interactions and feedback mechanisms across tropical forests. However, these observations of stocks, fluxes and inferred interactions between them do not point unambiguously to either positive or negative feedbacks in carbon and water exchanges. These ambiguities highlight the need for assimilation of these new measurements with Earth System models for a consistent assessment of process interactions, along with focused field campaigns that integrate ground, aircraft and satellite measurements, to quantify the controlling carbon and water processes and their feedback mechanisms.
Calcium Isotopic Fractionation and Compositions of Geochemical Reference Materials

High‐precision calcium isotopic compositions of a set of geological reference materials from the IAG (OU‐6), ANRT (UB‐N), MPI‐DING, USGS and GSJ, relative to NIST SRM 915a, are reported here. Measurements were performed by thermal ionisation mass spectrometry (Triton instrument) using a 42Ca–43Ca double spike. δ44/40Ca values of selected reference materials, mainly felsic rocks, are reported for the first time. Felsic rock values of δ44/40Ca ranged from 0.13‰ to 1.17‰, probably implying Ca isotopic fractionation could occur during magma evolution. δ44/40Ca values of ultramafic rocks, ranging from 0.74‰ to 1.51‰, were positively correlated with MgO and negatively with CaO contents, possibly owing to Ca isotopic fractionation during partial melting. δ44/40Ca of intermediate‐mafic rocks were around 0.78‰ and displayed limited variation, suggesting Ca isotopic fractionation is insignificant during magma evolution processes. As expected, δ44/40Ca of sedimentary and metamorphic rocks varied widely due to complex geological processes.
SOLUTE TRANSPORT MODELLING IN LOW-PERMEABILITY HOMOGENEOUS AND SATURATED SOIL MEDIA

Fickian and non-Fickian behaviors were often detected for contaminant transport activity owed to the preferential flow and heterogeneity of soil media. Therefore, using diverse methods to measure such composite solute transport in soil media has become an important research topic for solute transport modeling in soil media. In this article, the continuous-time random walk (CTRW) model was applied to illustrate the relative concentration of transport in low-permeability homogeneous and saturated soil media. The solute transport development was also demonstrated with the convection-dispersion equation (CDE) and Two Region Model (TRM) for comparison. CXTFIT 2.1 software was used for CDE and TRM, and CTRW Matlab Toolbox v.3. 1 for the CTRW simulation of the breakthrough curve. It was found that higher values of determination coefficient (R2) and lower values of root mean square error (RMSE) concerning the best fits of CDE, TRM, and CTRW. It was found that in the comparison of CDE, TRM, and CTRW, we tend to use CTRW to describe the transport behavior well because there are prevailing Fickian and non-Fickian transport. The CTRW gives better fitting results to the breakthrough curves (BTCs) when β has an increasing pattern towards 2.00. In this study, the variation of parameters in three methods was investigated and results showed that the CTRW modeling approach is more effective to determine non-reactive contaminants concentration in low-permeability soil media at small depths.
Design of UHF RFID Sensor-Tags for the Biomechanical Analysis of Human Body Movements

This paper presents the design and the development of a Battery Assisted Passive Radio-Frequency IDentification (RFID) tag in the Ultra High-Frequency band integrated with inertial measurement unit (IMU) sensors tested for the biomechanical analysis of human body movements. Enhanced by a compact and efficient meandered Planar Inverted-F Antenna (PIFA), the device exploits a specific RFID chip having a dual-access —wired and wireless— to the memory. A properly decoupled cell battery is also foreseen to boost the chip sensitivity and to supply power to an ultra-low power microcontroller and to the sensors. The device has been realized using off-the-shelf low-cost discrete components on FR4 substrate, validated, and tested in capturing real human movements. Two sensor-tags have been applied on the pelvis and on the torso of an individual moving in front of the RFID Reader antenna. Afterward, sensor data have been collected, processed, and filtered with specific algorithms, and used to control a musculoskeletal virtual model in the OpenSense software tool. The results show that the whole system correctly reproduces the performed movements, demonstrating the appropriateness of the proposed RFID-sensor in wireless movement capture applications.
Curcumin: Natural Antimicrobial and Anti Inflammatory Agent

The pursuance of novel antimicrobial and anti-inflammatory agents has been expanding due to a significant need for more efficient pharmacotherapy of various infections and chronic diseases. During the last decade, pharmacokinetics, pharmacodynamics and pharmacological properties of curcumin have been extensively studied. The aim of the present study was to evaluate the antibacterial activity of curcumin against both Gram-positive and Gram-negative bacteria as well as its antifungal activity by using in vitro agar well diffusion assay. Moreover, the anti-inflammatory activity of curcumin was determined with in vitro assay of inhibition of protein denaturation. Results demonstrated wide antimicrobial activity of curcumin upon all of the test bacteria and fungi. The strongest activity of curcumin was observed at a concentration of 0.50 mg/ml against S. aureus, L. monocytogenes, E. coli, P. aeruginosa and C. albicans, resulting in a maximum zone of inhibition of 14.7 mm, 14.3 mm, 13.7 mm, 10.7 mm and 10.7 mm, respectively. Findings suggested that the Original Research Article antimicrobial activity of curcuminis demonstrated high effectiveness of curcumin compared to standard acetylsalicylic acid in inhibiting heat-induced protein denaturation, which activity is also depended upon the concentrations. The present study emphasises the potential application of curcumin as a natural antimicrobial and anti inflammatory agent. However, findings of this study are restricted to consideration should be given to conducting a study involving wider do well as including further research on
Morphological and Cytological Characterization of Five Porterweed (Stachytarpheta) Selections

Porterweed (Stachytarpheta spp.), a member of the verbena family, is frequently used in pollinator gardens to attract butterflies. This study was conducted to assess the morphological features, pollen stainability and morphology, nuclear DNA content, and chromosome number of five porterweed selections. Coral porterweed (S. mutabilis), ‘Naples Lilac’ porterweed (S. cayennensis × S. mutabilis ‘Violacea’), and nettleleaf porterweed (S. cayennensis) had the largest plant heights. Flower number was significantly higher in nettleleaf porterweed, jamaican porterweed (S. jamaicensis), and U*J3-2 porterweed (S. cayennensis × S. jamaicensis), with an average of 65–72 flowers per inflorescence. Internode length and flower width of jamaican porterweed had much lower values than the other selections. Coral porterweed recorded the lowest pollen stainability with only 10.6% stainability, but it had the largest relative pollen production. ‘Naples Lilac’ porterweed had the highest DNA content with an average of 3.79 pg/2C, like jamaican porterweed with 3.73 pg/2C. Ploidy levels varied between selections, and the basic chromosome number was x = 28. Coral, jamaican, and ‘Naples Lilac’ porterweed had 2n = 6x = 168 chromosomes, first reported in this genus. These results provide a guide and a new tool to distinguish native and non-native porterweed and may aid future breeding toward the production of noninvasive cultivars.