Miracle-dz/UniFAR-FTUs huggingface dataset:
Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia

Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting.Design/Methodology/Approach: This study’s population was manufacturingcompanies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. 120 manufacturing companies in Indonesia and 118 manufacturing companies in Malaysia were involved as samples. The data analysis method used in this study is multiple linear regression.Research findings: The results showed that financial target, financial stability, quality of external auditor, external pressure, and nature of industry variables influenced fraudulent financial reporting. In contrast, personal financial need, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s pictures variables had no effect on fraudulent financial reporting. For Indonesia, it was found that financial target, financial stability, and the quality of external auditor influenced fraudulent financial reporting. While, in Malaysia, the results showed that financial stability, external pressure, and nature of industry variables influenced fraudulent financial reporting in Malaysia.Theoretical contribution/Originality: These results support the financial target and quality of external auditor hypothesis in Indonesia, financial stability hypothesis in Indonesia and Malaysia, external pressure and nature of industry hypotheses in Malaysia, stating that fraud pentagon factors affect fraudulent financial reporting. It is also proved that there are different levels of fraudulent financial reporting in Indonesia and Malaysia. Indonesia has fraudulent financial reporting cases higher than Malaysia.
Effect of Gut Microbial Enterotypes on the Association between Habitual Dietary Fiber Intake and Insulin Resistance Markers in Mexican Children and Adults

Dietary fiber (DF) is a major substrate for the gut microbiota that contributes to metabolic health. Recent studies have shown that diet–metabolic phenotype effect might be related to individual gut microbial profiles or enterotypes. Thus, the aim of this study was to examine whether microbial enterotypes modify the association between DF intake and metabolic traits. This cross-sectional study included 204 children (6–12 years old) and 75 adults (18–60 years old). Habitual DF intake was estimated with a Food Frequency Questionnaire and biochemical, clinical and anthropometric data were obtained. Gut microbiota was assessed through 16S sequencing and participants were stratified by enterotypes. Correlations adjusting for age and sex were performed to test the associations between dietary fiber components intake and metabolic traits. In children and adults from the Prevotella enterotype, a nominal negative correlation of hemicellulose intake with insulin and HOMA-IR levels was observed (p < 0.05), while in individuals of the other enterotypes, these associations were not observed. Interestingly, the latter effect was not related to the fecal short-chain-fatty acids profile. Our results contribute to understanding the enterotype influence on the diet–phenotype interaction, which ultimate could provide evidence for their use as potential biomarkers for future precision nutrition strategies.
A new gene family diagnostic for intracellular biomineralization of amorphous Ca-carbonates by cyanobacteria

Cyanobacteria have massively contributed to carbonate deposit formation over the geological history. They are traditionally thought to biomineralize CaCO3 extracellularly as an indirect byproduct of photosynthesis. However, the recent discovery of freshwater cyanobacteria forming intracellular amorphous calcium carbonates (iACC) challenges this view. Despite the geochemical interest of such a biomineralization process, its molecular mechanisms and evolutionary history remain elusive. Here, using comparative genomics, we identify a new gene (ccyA) and protein (calcyanin) family specifically associated with cyanobacterial iACC biomineralization. Calcyanin is composed of a conserved C-terminal domain, which likely adopts an original fold, and a variable N-terminal domain whose structure allows differentiating 4 major types among the 35 known calcyanin homologues. Calcyanin lacks detectable full-length homologs with known function. Yet, genetic and comparative genomic analyses suggest a possible involvement in Ca homeostasis, making this gene family a particularly interesting target for future functional studies. Whatever its function, this new gene family appears as a gene diagnostic of intracellular calcification in cyanobacteria. By searching for ccyA in publicly available genomes, we identified 13 additional cyanobacterial strains forming iACC. This significantly extends our knowledge about the phylogenetic and environmental distribution of cyanobacterial iACC biomineralization, especially with the detection of multicellular genera as well as a marine species. Phylogenetic analyses indicate that iACC biomineralization is ancient, with independent losses in various lineages and some HGT cases that resulted in the broad but patchy distribution of calcyanin across modern cyanobacteria. Overall, iACC biomineralization emerges as a new case of genetically controlled biomineralization in bacteria. Significance statement Few freshwater species of Cyanobacteria have been known to mineralize amorphous CaCO3 (ACC) intracellularly. Despite the geochemical interest of this biomineralization, its evolutionary history and molecular mechanism remain poorly known. Here, we report the discovery of a new gene family that has no homolog with known function, which proves to be a good diagnostic marker of this process. It allowed to find cyanobacteria in several phyla and environments such as seawater, where ACC biomineralization had not been reported before. Moreover, this gene is ancient and was independently lost in various lineages with some later horizontal transfers, resulting in a broad and patchy phylogenetic distribution in modern cyanobacteria.
Why Has the Cost of Fixed-Wing Aircraft Risen?

Abstract : In recent decades, cost escalation for military fixed-wing aircraft of all types has exceeded that of commonly used in inflation indices, including the Consumer Price Index, the Department of Defense procurement de deflator, and the Gross Domestic Product de deflator. A relatively fixed investment budget (albeit one with cyclical variations) means that the Services must somehow accommodate higher unit costs. This accommodation may mean buying fewer aircraft than in the past or it may mean reprioritizing budgets between acquisition and operations and support. This monograph explores the causes of this unit cost escalation, including both economy-driven factors that the Services cannot control and customer-driven factors that they can.
Exploring the relationship between food insecurity with hunger and academic progression at a large South African University

Food insecurity has been recognized as one of the key challenges currently affecting students in higher education. However, there has been limited research in South African higher education that has sought to understand the relationship between food insecurity and student success. The current study defined student success as a student meeting the requirements to progress from one year of study to another. The study aimed to understand the relationship between food insecurity and student academic progression. Further to this, it aimed to understand the prevalence of food insecurity, and the characteristics of students most likely to progress. This study was carried out at a large South African university and targeted at the entire 2019 first-time, first year undergraduate student cohort (n=5 356). All eligible students were invited via email to participate in a self-administered, online cross-sectional survey. The Household Food Insecurity Access Scale (HFIAS) was used to measure student food insecurity. Data were linked to the end of the year academic progress outcomes, which indicated whether or not students had met the requirements to progress to the following year of study. The survey was completed by 1 612 students, giving a 30 per cent response rate. Overall, nearly a quarter of the students (23%) were found to be experiencing food insecurity with hunger, with 5 per cent experiencing severe hunger. A retention rate of 94 per cent was recorded, and a little over 70 per cent of participants progressed to the second year of study. Student academic progression was found to be significantly associated with food security status (p<0.001), as well as first generation status (p=0.007) and home location (p<0.001) in the bivariate analysis. Further to this, a multivariate analysis revealed that students experiencing little to no hunger were almost twice as likely to progress to the next year of study when compared to those experiencing food insecurity with hunger (Odds Ratio Wagner, Kaneli and Masango Exploring the relationship between food insecurity with hunger and academic progression 297 [OR]=1.876; 95% Confidence Interval [CI]: 1.454-2.418; p<0.001). The results of this study demonstrated that food insecurity with hunger was negatively associated with student academic progression. This is one of the first, and largest, South African studies to demonstrate this relationship. This work advocates for students experiencing food insecurity with hunger to be prioritised in university student support programmes, such as food security interventions, as this may improve student success.
The bright and dark of consumers’ online brand defending behaviors: exploring their enablers, realization, and impacts

ABSTRACT It is increasingly popular for Internet users to comment or criticize the products or services they have used or experienced. However, other consumers may not agree with or may even defend against these critics or comments. These consumers’ brand defending behaviors, especially in online contexts, may lead to Consumer-to-Consumer (C2C) conflicts and damages on electronic word-of-mouth (eWOM). Still, the concept of brand defending has not been fully established. Furthermore, researchers have not adequately explored how these behaviors are triggered and how these would affect the brand and other stakeholders. By conducting a netnographic case study on an aviation-related online community, we identified the enablers and styles of consumers’ online brand defending behaviors and their impacts on the brands, alongside the theoretical and practical implications.
Determining a bends-preventing pressure for a space suit

Research conducted to determine the proper pressure for preventing bends during EVA without preoxygenation is examined. Male and female subjects with different breathing gas mixtures and pressures are studied in order to define the pressure. Visual and auditory Doppler ultrasonic signals are utilized to monitor intravascular gas bubbles. The workload, which simulates EVA, consists of a handturned bicycle ergometer, a torque wrench operation, and a rope pull. The experimental data reveal that the minimum space suit pressure needed to prevent decompression sickness is 9.5 psi.
The Effects of Live Transport on Metabolism and Stress Responses of Abalone (Haliotis iris)

The New Zealand abalone industry relies mostly on the export of processed products to distant Asian markets, notably China. Over the past five years, live export of high quality abalone from New Zealand has proven successful. However, transport of live animals is associated with multiple stressors that affect survival and meat quality at the end of the transport phase. Better understanding of transport-derived stress is needed to improve transport conditions and recovery at destination to ensure high product quality and safety throughout the supply chain. To this end, we applied an untargeted GC–MS-based metabolomics approach to examine the changes in metabolite profiles of abalone after a 2-day transport event and subsequent water re-immersion for 2 days. The results revealed alterations of many metabolites in the haemolymph and muscle of post-transported abalone. Decreased concentrations of many amino acids suggest high energy demands for metabolism and stress responses of transported abalone, while increases of other amino acids may indicate active osmoregulation and/or protein degradation due to oxidative stress and apoptosis. The accumulation of citric acid cycle intermediates and anaerobic end-products are suggestive of hypoxia stress and a shift from aerobic to anaerobic metabolism (resulting from aerial exposure). Interestingly, some features in the metabolite profile of reimmersed abalone resembled those of pre-transported individuals, suggesting progressive recovery after reimmersion in water. Evidence of recovery was observed in the reduction of some stress biomarkers (e.g., lactic acid, succinic acid) following reimmersion. This study revealed insights into the metabolic responses to transport stress in abalone and highlights the importance of reimmersion practices in the supply chain of live animal exports.
Mental Models for Effective Training: Comparing Expert and Novice Maintainers' Mental Models

Abstract : For a well-defined domain of knowledge, the process of learning can be characterized as a student's construction of a mental model of the domain's elements and their inter-relationships. It follows that a student's mental model can be compared against a desired mental model (such as an expert's) before, during, and at the conclusion of instruction. Differences between mental models could be useful for student diagnosis and assessment and for curriculum modification. In this investigation mental models of test, measurement, and diagnostic equipment (TMDE) usage for novice, intermediate, and expert U.S. Army ordnance electronics maintenance personnel were characterized and compared. Comparisons revealed differences between non-experts and experts, and also differences among experts.
The Body Composition Project: A Summary Report and Descriptive Data

Abstract : Weight control programs in the Armed Forces have received much attention due to recent interest in the development of military physical fitness programs. The US Army weight control program incorporated height-weight tables suffer from many deficiencies; the most common problem is their inability to differentiate between an overweight state that is due to abundance of muscle as opposed to excess fat. This issue was addressed in a Department of Defense Directive. The revision included specific instructions for measuring an overweight state in terms of an individual's relative body fat as estimated by the sum of 4 skinfolds. Shortly after implementation, the validity of the height-weight and body fat standards as well as the appropriateness of the skinfold methodology was questioned. A study was designed to create a data base with which to validate several components of the Army weight control program. This report contains summary material and descriptive data for the total project. Keywords: Lean body mass; Body density; Muscle mass; Physical performance; Military appearance; Aerobic power; Lifting capacity; Somatotype.
Towards Sustainable Corporate Attraction: The Mediating and Moderating Mechanism of Person–Organization Fit

With the burgeoning “war for talent”, attracting the right workforce has become a major key checkpoint for a firm’s sustainability. The main purpose of this study was to predict prospective employees’ organizational attraction by integrating person–organization (P–O) fit perceptions and the theory of planned behavior (TPB) into a single framework. Although many studies have reported inconsistent results for the impact of subjective norms and self-efficacy on intention in the TPB framework, adequate empirical research on applicant attraction for this theoretical phenomenon is still unavailable. This may be the first study that examined the mechanism of how and when the TPB model becomes more instrumental with subjective P–O fit perceptions. With a sample of 335 young job seekers in Bangladesh, the study examined the research hypotheses related to the TPB and P–O fit using path analysis with AMOS, a structural equation modeling (SEM) program. The results showed that P–O fit partially mediated the relationship between self-efficacy and job search intentions. Observably, P–O fit significantly moderated the relationship between subjective norms and job search intentions in such a way that the impact of subjective norms was stronger for individuals with a lower level of P–O fit but slightly weaker for those with a higher level of P–O fit. In line with the research findings, some notable theoretical contributions and practical implications for HR professionals have been discussed.
Prevalence of Micronutrient Deficiencies and Relationship with Clinical and Patient-Related Outcomes in Pulmonary Hypertension Types I and IV

Background: Pulmonary hypertension (PH) is a rare progressive and lethal disease affecting pulmonary arteries and heart function. The disease may compromise the nutritional status of the patient, which impairs their physical performance. This study aimed to determine the prevalence of micronutrient deficiencies in pulmonary arterial hypertension (PAH) and chronic thrombo-embolic pulmonary hypertension (CTEPH) patients. Methods: Eighty-one blood samples from a prospective observational cohort study were analyzed for concentrations of micronutrients and inflammation-related factors. The samples consisted of newly diagnosed (treatment-naive) PAH and CTEPH patients and patients treated for 1.5 years according to ERS/ESC guidelines. Results: In the newly diagnosed group, 42% of PAH patients and 21% of CTEPH patients were iron deficient compared to 29% of PAH patients and 20% of CTEPH patients in the treatment group. Vitamin D deficiency occurred in 42% of the newly diagnosed PAH patients, 71% of the newly diagnosed CTEPH patients, 68% of the treated PAH patients, and 70% of the treated CTEPH patients. Iron levels correlated with the 6 min walking distance (6MWD). Conclusions: Iron and vitamin D deficiencies are highly prevalent in PAH and CTEPH patients, underlining the need for monitoring their status. Studies evaluating the effects of supplementation strategies for iron and vitamin D are necessary.
Effect of Hepatitis B Virus Infection on Sperm Quality and Outcomes of Assisted Reproductive Techniques in Infertile Males

Background: Hepatitis B virus (HBV) infection is one of the health problems and has adverse effects on public health. However, the consequences of male HBV carriers for assisted reproductive techniques (ART) remain unclear. Objective: To examine whether men with HBV would impact sperm quality and the intrauterine insemination (IUI)/ in vitro fertilization (IVF)/ intracytoplasmic sperm injection (ICSI) outcomes. Methods: We retrospectively analyzed data from 681 infertile couples for IUI/IVF/ICSI fresh cycle outcomes. Case group was 176 infertile couples with male HBV infection undergoing embryo transfer in our center (99 for IVF and 77 for ICSI) and 51 infertile couples for IUI. Negative control was 454 non-infected infertility couples, matched for female age, BMI and infertility duration (102 for IUI and 198 for IVF and 154 for ICSI). Results: Sperm viability among infertile men with HBV infection was significantly lower than control group (74.1 ± 13.7 vs. 77.0 ± 12.8, P < 0.01). Sperm motility was significantly decreased in HBV positive men in comparison to the control group (32.5 ± 14.6 vs. 35.5 ± 12.9, P < 0.05). In IVF/ICSI cycles, two groups had similar results in two pronuclear (2PN) fertilization rate, implantation rate, clinical pregnant rate and abortion rate (P > 0.05). There was also no difference in the clinical pregnant rate and abortion rate in IUI cycles (P > 0.05). Conclusion: Men with HBV infection will affect their sperm quality, but not affect the outcomes of ART.
The effect of fructose on intestinal triacylglycerol production and de novo fatty acid synthesis in humans and in an enterocyte model.

Background: Cardiovascular disease (CVD) remains a significant cause of mortality globally, with a reduction in free sugars consumption a public health target for decreasing disease burden. Fructose raises post-prandial triacylglycerol (TAG) concentrations (risk factor for CVD), relative to glucose or sucrose, possibly due disrupted intestinal TAG metabolism. Aims: Determine whether effects of high-fructose consumption on plasma TAG concentration are explained by intestinal and/or hepatic TAG lipoprotein kinetics, as well as de novo lipogenesis (DNL), in humans and an in vitro model. Methods: Five overweight males consumed drinks containing 30% energy as fructose or complex carbohydrate hourly for 11h on two separate occasions, in a randomised cross-over design (4 week washout). Stable isotopes were given to measure DNL, chylomicron (CM)-TAG and VLDL-TAG kinetics. CM and VLDL were separated according to their apolipoprotein B (apoB) content (Sf>20 fraction). Caco-2 cells were treated (96h) with different fructose and glucose concentrations, or a mixture of sugars (“Mix”), and stable isotopes tracers ([13C6]-fructose; [13C6]-glucose). TAG enrichments were measured by gas chromatography-mass spectrometry. Results: Fructose consumption in comparison to the complex CHO had no effect on either intestinal or hepatic DNL. Intestinal and hepatic DNL were correlated in the fasted (P<0.0001) and fed state (P≤0.004). Plasma TAG (P<0.005) and VLDL-TAG (P=0.003) were greater, and CM-TAG production rate (PR, P=0.046) and fractional catabolic rate (FCR, P=0.073) lower, when fructose was consumed, with no differences in VLDL-TAG kinetics. Insulin was lower (P=0.005) and apoB48 (P=0.039), apoB100 (P=0.013) and plasma NEFA (P=0.013) higher in response to fructose. Caco-2 cells utilised fructose and glucose for TAG-palmitate and TAG-glycerol synthesis dose-dependently, with more palmitate derived from glucose after “Mix” treatment (P<0.05). Conclusions: Fructose increased post-prandial TAG concentrations, possibly due to less insulin-mediated lipoprotein metabolism. DNL was unaffected by fructose consumption. This study supports public strategies to restrict dietary free sugars.
The Great Escape: mRNA Export through the Nuclear Pore Complex

Nuclear export of messenger RNA (mRNA) through the nuclear pore complex (NPC) is an indispensable step to ensure protein translation in the cytoplasm of eukaryotic cells. mRNA is not translocated on its own, but it forms ribonuclear particles (mRNPs) in association with proteins that are crucial for its metabolism, some of which; like Mex67/MTR2-NXF1/NXT1; are key players for its translocation to the cytoplasm. In this review, I will summarize our current body of knowledge on the basic characteristics of mRNA export through the NPC. To be granted passage, the mRNP cargo needs to bind transport receptors, which facilitate the nuclear export. During NPC transport, mRNPs undergo compositional and conformational changes. The interactions between mRNP and the central channel of NPC are described; together with the multiple quality control steps that mRNPs undergo at the different rings of the NPC to ensure only proper export of mature transcripts to the cytoplasm. I conclude by mentioning new opportunities that arise from bottom up approaches for a mechanistic understanding of nuclear export.