Miracle-dz/UniFAR-FTUs huggingface dataset:
The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions

Abstract Previous studies have separately investigated the relationship between the internal auditors’ characteristics, the level of external auditors’ reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the research gap by analyzing the relationship among the internal auditors’ characteristics, external auditors’ reliance and audit efficiency in one comprehensive research model with the institutional environment as a moderating variable in the relationship between the level of external auditors’ reliance and the audit efficiency. This study is conducted in government organizations with the consideration that the reliance of external auditors on internal audit work is one of the strategies for dealing with the limited resources faced by government external auditors in Indonesia. Surveys are conducted to collect research data. The research subjects are 164 external auditors (BPK) from 34 representative offices in Indonesia. The data are analyzed using Partial least Square-Structural Equation Modeling. The results of this study show that the level of external auditors’ reliance on internal audit work has a significant effect on audit efficiency. Furthermore, the results also show that there is a moderating effect of the institutional environment on the relationship between the level of external auditors’ reliance and audit efficiency. This study contributes to the application and development of relational coordination theory and institutional theory in accounting and auditing fields, especially in government sector audits.
β-decay half-lives and β-delayed neutron emission probabilities for neutron rich nuclei close to the N=82r-process path

{beta}-delayed neutron emission branchings (or upper limits) for neutron rich {sup 116-120}Rh, {sup 120-122}Pd, and {sup 124}Ag have been measured. These branching ratios serve as direct inputs to astrophysical rapid neutron capture process models and affect the final abundances calculated in these models. In addition, half-lives for neutron rich {sup 114-115}Tc, {sup 114-118}Ru, {sup 116-121}Rh, and {sup 119-124}Pd near the proposed path of the r-process have also been measured. The results agree with theoretical quasiparticle random-phase approximation calculations within model uncertainties; the only exception is the delayed neutron branching in the decay of {sup 120}Rh, which is found to be much smaller than predicted.
Monochromatic solutions to equations with unit fractions

Our main result is that if G(x1, …, xn) = 0 is a system of homogeneous equations such that for every partition of the positive integers into finitely many classes there are distinct y1,…, yn in one class such that G(y1, …, yn) = 0, then, for every partition of the positive integers into finitely many classes there are distinct Z1, …, Zn in one class such that In particular, we show that if the positive integers are split into r classes, then for every n ≥ 2 there are distinct positive integers x1, x1, …, xn in one class such that We also show that if [1, n6 − (n2 − n)2] is partitioned into two classes, then some class contains x0, x1, …, xn such that (Here, x0, x2, …, xn are not necessarily distinct.)
Linking Dispersion-Focalization Theory and the Maximum Utilization of the Available Distinctive Features Principle in a Perception- for-Action-Control Theory

The ‘‘substance-based’’ approach to phonology was born some 35 years ago with two seminal contributions, one by Liljencrants and Lindblom (1972)—the first of Lindblom’s many variations on dispersion and perceptual contrast (Dispersion Theories: Lindblom 1986, 1990b)—the other, Stevens’s Quantal Theory (1972, 1989). These contributions constituted the starting point for a rich tradition of descriptive and theoretical phonetics, in which the aim is not to refute the existence of a formal phonological level with its intrinsic formal principles and rules, but, instead, to determine and, possibly, model how the emergence of such formal systems could be shaped by the perceptuo-motor substance of speech communication. The link between substance and form, however, is still not completely clear. In 1979, John Ohala questioned the role of maximization of perceptual dispersion, suggesting that with this principle ‘‘we should undoubtedly reach the patently false prediction that a seven-consonant system should include something like the following set: , k“, ts, ae, m, r, l’’ (Ohala 1979: 185), that is, a mixed combination of seven manner and three place contrasts, supposed to enhance perceptual distinctiveness.
Past Connectivity but Recent Inbreeding in Cross River Gorillas Determined Using Whole Genomes from Single Hairs

The critically endangered western gorillas (Gorilla gorilla) are divided into two subspecies: the western lowland (G. g. gorilla) and the Cross River (G. g. diehli) gorilla. Given the difficulty in sampling wild great ape populations and the small estimated size of the Cross River gorilla population, only one whole genome of a Cross River gorilla has been sequenced to date, hindering the study of this subspecies at the population level. In this study, we expand the number of whole genomes available for wild western gorillas, generating 41 new genomes (25 belonging to Cross River gorillas) using single shed hairs collected from gorilla nests. By combining these genomes with publicly available wild gorilla genomes, we confirm that Cross River gorillas form three population clusters. We also found little variation in genome-wide heterozygosity among them. Our analyses reveal long runs of homozygosity (>10 Mb), indicating recent inbreeding in Cross River gorillas. This is similar to that seen in mountain gorillas but with a much more recent bottleneck. We also detect past gene flow between two Cross River sites, Afi Mountain Wildlife Sanctuary and the Mbe Mountains. Furthermore, we observe past allele sharing between Cross River gorillas and the northern western lowland gorilla sites, as well as with the eastern gorilla species. This is the first study using single shed hairs from a wild species for whole genome sequencing to date. Taken together, our results highlight the importance of implementing conservation measures to increase connectivity among Cross River gorilla sites.
Patients’ Post-/Long-COVID Symptoms, Vaccination and Functional Status—Findings from a State-Wide Online Screening Study

(1) Background: Better understanding of post-/long-COVID and limitations in daily life due to the symptoms as well as the preventive potential of vaccinations is required. It is unclear whether the number of doses and timepoint interrelate with the trajectory of post-/long-COVID. Accordingly, we examined how many patients positively screened with post-/long-COVID were vaccinated and whether the vaccination status and the timepoint of vaccination in relation to the acute infection were related to post-/long-COVID symptom severity and patients’ functional status (i.e., perceived symptom severity, social participation, workability, and life satisfaction) over time. (2) Methods: 235 patients suffering from post-/long-COVID were recruited into an online survey in Bavaria, Germany, and assessed at baseline (T1), after approximately three weeks (T2), and approximately four weeks (T3). (3) Results: 3.5% were not vaccinated, 2.3% were vaccinated once, 20% twice, and 53.3% three times. Overall, 20.9% did not indicate their vaccination status. The timepoint of vaccination was related to symptom severity at T1, and symptoms decreased significantly over time. Being vaccinated more often was associated with lower life satisfaction and workability at T2. (4) Conclusions: This study provides evidence to get vaccinated against SARS-CoV-2, as it has shown that symptom severity was lower in those patients who were vaccinated prior to the infection compared to those getting infected prior to or at the same time of the vaccination. However, the finding that being vaccinated against SARS-CoV-2 more often correlated with lower life satisfaction and workability requires more attention. There is still an urgent necessity for appropriate treatment for overcoming long-/post-COVID symptoms efficiently. Vaccination can be part of prevention measures, and there is still a need for a communication strategy providing objective information about the usefulness and risks of vaccinations.
Updates on the anticancer potential of garlic organosulfur compounds and their nanoformulations: Plant therapeutics in cancer management

Garlic (Allium sativum L.) possesses numerous pharmacological potential, including antibacterial, antiarthritic, antithrombotic, anticancer, hypoglycemic, and hypolipidemic effects. The anti-cancer action of garlic is likely the best researched of the many advantageous pharmacological effects, and its use offers significant protection against the risk of developing cancer. A few active metabolites of garlic have been reported to be essential in the destruction of malignant cells due to their multi-targeted activities and lack of significant toxicity. The bioactive compounds in garlic having anticancer properties include diallyl trisulfide, allicin, allyl mercaptan diallyl disulfide, and diallyl sulphide. Different garlic-derived constituents and their nanoformulations have been tested for their effects against various cancers including skin, ovarian, prostate, gastric, breast, and lung, colorectal, liver, oral, and pancreatic cancer. The objective of this review is to summarize the antitumor activity and associated mechanisms of the organosulfur compounds of garlic in breast carcinoma. Breast cancer continues to have a significant impact on the total number of cancer deaths worldwide. Global measures are required to reduce its growing burden, particularly in developing nations where incidence is increasing quickly and fatality rates are still high. It has been demonstrated that garlic extract, its bioactive compounds, and their use in nanoformulations can prevent breast cancer in all of its stages, including initiation, promotion, and progression. Additionally, these bioactive compounds affect cell signaling for cell cycle arrest and survival along with lipid peroxidation, nitric oxide synthase activity, epidermal growth factor receptor, nuclear factor kappa B (NF-κB), and protein kinase C in breast carcinoma. Hence, this review deciphers the anticancer potential of garlic components and its nanoformulations against several breast cancer thereby projecting it as a potent drug candidate for efficient breast cancer management.
Critical Response: “Does the Mutation of Cancer Driver Genes IDH1/2 and CD204 Influence Cancer Metabolism and Tumor Associated Macrophage Recruitment in Tumor Microenvironment” [Letter]

We have reviewed and appreciated the work performed by Kurdi et al regarding the mutation in cancer driver genes IDH1 / 2 and CD204 and the correlation between mutations found in those genes and the alterations of tumor-associated macrophage recruitment in tumor microenvironment. 1 The IDH gene encodes a NADP(+)-dependent isocitrate dehydrogenase enzyme, which could be found in the cytoplasm and peroxisomes. Based on previous studies, IDH is an essential enzyme involved in major metabolic processes such as the TCA cycle, glutamine metabolism, adipogenesis, and redox regulation. 2 IDH1 / 2 genes were included and reported to be useful as single gene biomarkers used in glioma prognostication. 3 In their work, the correlation between IDH1 / 2 gene mutations and the expression of CD204 in tumor-associated macrophage (TAM) was evaluated. There was no correlation found between these two factors in the tumor microenvironment, according to their results. However, the result taken from the very small sample size (n=20) used in this study was tricky to state the correlation between factors in a very complicated condition of tumor microenvironment. 4 Beside the small sample size, the number of patients diagnosed with WHO-grade 4 astrocytoma detected carrying IDH mutations was much lower than those carrying IDH wild-type. Therefore, further research in
Heterologous Vector—mRNA Based SARS-CoV-2 Vaccination Strategy Appears Superior to a Homologous Vector—Based Vaccination Scheme in German Healthcare Workers Regarding Humoral SARS-CoV-2 Response Indicating a High Boosting Effect by mRNA Vaccines

Background: Longitudinal humoral SARS-CoV-2 (severe acute respiratory syndrome coronavirus type 2) immunity for up to 15 months due to vaccination, the efficacy of vaccination strategies (homologous, vector–vector versus heterologous, vector–mRNA), the influence of vaccination side effects, and the infection rate in German healthcare workers need to be investigated. Methods: In this study, 103 individuals vaccinated against SARS-CoV-2 were enrolled to examine their anti-SARS-CoV-2 anti-N- and anti-RBD/S1-Ig levels. A total of 415 blood samples in lithium heparin tubes were prospectively obtained, and a structured survey regarding medical history, type of vaccine, and vaccination reactions was conducted. Results: All participants demonstrated a humoral immune response, among whom no values decreased below the positivity cutoff. Five to six months after the third vaccination, three participants showed anti-RBD/S1 antibodies of less than 1000 U/mL. We observed higher levels for heterologous mRNA-/vector-based combinations compared to pure vector-based vaccination after the second vaccination, which is harmonized after a third vaccination with the mRNA-vaccine only in both cohorts. The incidence of vaccine breakthrough in a highly exposed cohort was 60.3%. Conclusion: Sustained long-term humoral immunity was observed, indicating the superiority of a heterologous mRNA-/vector-based combination compared to pure vector-based vaccination. There was longevity of anti-RBD/S1 antibodies of at least 4 and up to 7 months without external stimulus. Regarding vaccination reactogenity, the occurrence of local symptoms as pain at the injection site was increased after the first mRNA application compared to the vector–vector cohort with a general decrease in adverse events at later vaccination time points. Overall, a correlation between the humoral vaccination response and vaccination side effects was not observed. Despite the high prevalence of vaccine breakthroughs, these only occurred in the later course of the study when more infectious variants, which are, however, associated with milder courses, were present. These results provide insights into vaccine-related serologic responses, and the study should be expanded using additional vaccine doses and novel variants in the future.
The effects of customer satisfaction, perceived service quality, perceived value, and brand image on customer loyalt

The purpose of this study was to analyze the effects of customer satisfaction, service quality, perceived value and brand image on consumer loyalty through a quantitative method. The research was conducted in schools in Indonesia. The sample of respondents in this study were 308 of owners of Small and Medium Enterprises (SMEs). The sampling method used was simple random sampling. Data collection techniques were accomplished using online questionnaires through social media. The measurement scale in this study was a Likert scale with a range of 1-7 and data analysis was performed using structural equation modeling (SEM) with data processing software SmartPLS software. The independent variables in this study were customer satisfaction, perceived service quality, perceived value, and brand image, while the dependent variable was customer loyalty. Based on the results of the study, it was found that satisfaction has a positive and significant effect on consumer loyalty. However, perceived service quality, perceived value and brand image had no significant effects on consumer loyalty.
Moving indoors: a systematic literature review of locomotion in virtual indoor environments

ABSTRACT Virtual indoor environments provide a unique combination of indoor cartography, virtual reality, and virtual locomotion. So far however, the indoor aspect of such an environment seems to be neglected even though it may affect how the locomotion of users is conducted as well as how this affects their spatial behaviour. To get an idea about the state of the research, systematic review of peer-reviewed articles mainly from the Scopus database was conducted in this paper. It aims to get a broad idea about the interest in research of virtual locomotion and to figure out what type of research in the indoor environment was conducted. Special interest was put on the types of locomotion techniques, their interaction aspects and research topics. These characteristics were analysed and compared to earlier systematic reviews in this topic. To accommodate the indoor-related themes, environmental aspects (size) and the motivation for using an indoor environment were also obtained from the relevant articles analysed. This way, the paper tries to provide a basis for further research in using indoor environments in virtual reality.
Design, optimization and economic viability of an industrial low temperature hot water production system in Algeria: A case study

Solar energy has a great potential in many areas of industrial activity in Algeria. This is because most of Algeria has high levels of sustainable solar insulation. Unfortunately, few industries use solar energy for hot water generation, but some industrial processes require hot water at temperatures that can be easily obtained from solar thermal panels. This paper presents a case study to investigate the technical and financial feasibility of a solar-powered industrial agro-processing system in Algiers. Based on the solar collectors connection type for which the economic feasibility study was carried out, an appropriate design of the system was determined. The latter was actually done by analyzing the levelized cost of energy savings. The design of the thermo-solar process is carried out based on F-chart method with a new approach by integrating the incidence angle modifier and of using real and experimental data requirements to determine realistic achievable performance of the solar process. The results showed that, in comparison to the currently used electrical system, the electrical energy savings achieved by the solar-powered system make it an economically viable option with a solar coverage rate of 80%. The investment depreciation balance shows that the use of such a thermal solar energy system will be more competitive than fossil fuels system if the price of electricity in the country increases from 0.048 to 0.075 €/kWh.
The Initial–Final Mass Relationship of White Dwarfs in Common Proper Motion Pairs and Open Clusters

Abstract We have studied white dwarfs in common proper motion pairs (CPMPs) to improve the semi-empirical initial–final mass relationship of white dwarfs. In this contribution, we report new results obtained from spectroscopic observations of both members of several CPMPs composed of an F, G or K type star and a DA white dwarf.
A note on path-based variable selection in the penalized proportional hazards model

We propose an efficient and adaptive shrinkage method for variable selection in the Cox model. The method constructs a piecewise-linear regularization path connecting the maximum partial likelihood estimator and the origin. Then a model is selected along the path. We show that the constructed path is adaptive in the sense that, with a proper choice of regularization parameter, the fitted model works as well as if the true underlying submodel were given in advance. A modified algorithm of the least-angle-regression type efficiently computes the entire regularization path of the new estimator. Furthermore, we show that, with a proper choice of shrinkage parameter, the method is consistent in variable selection and efficient in estimation. Simulation shows that the new method tends to outperform the lasso and the smoothly-clipped-absolute-deviation estimators with moderate samples. We apply the methodology to data concerning nursing homes. Copyright 2008, Oxford University Press.
An efficient LGBM based DDoS attack Detection Approach for SD-IoT

Internet of Things(IoT) applications have grown more prevalent, making security a top priority. Many IoT devices participated to a recent distributed denial-of-service (DDoS) attack without their owners' knowledge. To control IoT devices securely, the new SDx paradigm is evolving. This study begin by outlining a high-level architecture for the SD-IoT, which is based on the SDx paradigm. The objective of this work is to efficiently detect the DDoS attack in the controller of the SD-IoT. For this, a dataset created in the control plane of SDN has been used for training some well-known classifiers namely LGBM, SVM, Random Forest, and KNN, with the objective to find the best performing classifier under some performance measuring metrics namely; accuracy, F1, recall, precision, Cohen's Kappa Coefficient, False Alarm Rate(FAR) and execution time. It is found that LGBM is outperforming all the classifiers as it is giving values more than 99.72% values for accuracy, precision, recall, and F1, and 0.35% for FAR, 4.134 second for execution time, and 99.42 for CKC. Finally, the performance of this best performing classifier i.e., LGBM is compared with some similar state-of-the-art works. It is found that again it is outperforming other works.
Regenerative processes in the infinite mean cycle case

A class of non-negative alternating regenerative processes is considered, where the process stays at zero random time (waiting period), then it jumps to a random positive level and hits zero after some random period (life period), depending on the evolution of the process. It is assumed that the waiting time and the lifetime belong to the domain of attraction of stable laws with parameters in the interval (½,1]. An integral representation for the distribution functions of the regenerative process is obtained, using the spent time distributions of the corresponding alternating renewal process. Given the asymptotic behaviour of the process in the regenerative cycle, different types of limiting distributions are proved, applying some new results for the corresponding renewal process and two limit theorems for the convergence in distribution.
Friction dominated dynamics of interacting particles locally close to a crystallographic lattice

A system of particles, in general d‐dimensional space, that interact by means of pair potentials and adjust their positions according to the gradient flow dynamics induced by the total energy of the system is studied. The case when the range of the interaction is of the same order as the mean interparticle distance is considered. It is also assumed that particles, locally, are located close to some crystallographic lattice. An appropriate system of equations that describes the evolution of macroscopic deformation of the crystallographic lattice, as well as the system that describes the evolution of the main crystallographic directions is derived. Well‐posedness of the derived system is studied as well as the stability of the particle system. Same examples of potentials that yield stable and unstable systems are given. Copyright © 2012 John Wiley & Sons, Ltd.
Cracking Coulomb interactions in the quantum Hall regime

We introduce a field theory for localization and interaction effects in the (integral) quantum Hall regime. The theory reconciles Finkel'shtein's generalized non-linear σ-model approach with the Levine-Libby-Pruisken mechanism for delocalization. We report the results of a complete one-instanton analysis and propose a unifying renormalization theory which includes the phase-breaking effects of temperature, frequency and internal electric field.