Miracle-dz/UniFAR-FTUs huggingface dataset:
Ethical Moderation on Framing Relationships, Audit Tenure and Compliance Pressure on Audit Judgment

This study examines and analyzes the impact of framing, audit tenure, and obedience pressure on audit judgment at KAP in South Jakarta, with auditor ethics as a moderating variable. This study's population consists of independent auditors employed by public accounting firms registered with IAPI who reside or work in one of five KAPs in South Jakarta. The sampling method utilized purposive sampling with the following criteria: 1) Senior auditors and 2) Auditors who have worked for more than five years; thus, the total sample size is 80 auditors. This study utilizes primary data collected by distributing questionnaires to all respondents containing multiple statements with four answer options, each of which will be assigned a weighted score (Strongly Agree = 4, Agree = 3, Disagree = 2, Strongly Disagree = 1). The collected data will undergo multiple testing phases before being analyzed. The analysis method employs the Structural Equation Model (SEM) and the Smart PLS application to analyze technical data. Our findings indicate that Framing and audit tenure has a positive and statistically significant effect on audit judgment. In contrast, obedience pressure negatively and statistically significantly affects audit judgment. These findings suggest that the greater the auditor's pressure, the less precise or reduced their audit judgment. An auditor subjected to intense obedience pressure from superiors and the entity being audited will tend to behave safely and provide a poor and inaccurate judgment. Auditor ethics can moderate the impact of framing and audit tenure on audit judgment but not the impact of obedience pressure. This indicates that auditor ethics, as a moderating variable, diminishes the effect of obedience pressure on audit judgment. When under pressure from the client or his superiors, an auditor is likelier not to perform some of the necessary auditing procedures.
Slow mode waves and mirror instability in gyrotropic Hall magnetohydrodynamic model

Recently the nonlinear magnetohydrodynamic (MHD) model corrected by pressure anisotropy and Hall current arising from the ion inertia is applied to construct slow or mirror mode structures and compare with the observation in the Earth’s magnetosphere [K. Stasiewicz, Phys. Rev. Lett. 93, 125004 (2004)]. A serious issue is also raised of whether the Hall MHD model is appropriate for describing the high beta plasma and is capable of reproducing the wave dispersion found in kinetic theory [O. Pokhotelov et al., Phys. Rev. Lett. 95, 129501 (2005)]. In this paper we give an overview of the characteristics of linear slow mode waves and mirror instability within the context of the gyrotropic Hall MHD model closed with various energy equations. The properties examined include the phase speed, the compressibility of plasma density and magnetic field, the magnetic polarization of slow mode waves, as well as the criteria for mirror instability and their dependences on pressure anisotropy, plasma beta, propagation ang.
Differential Floral Developmental Patterns in Some Recently Released Iranian Bread Wheat Cultivars

Wheat floret primordia develop in a rather narrow window of time, mostly coinciding with stem elongation. That is why the stem elongation phase is considerd a critical period for grain number and yield determination. Under controlled conditions, floral primordia development of 10 mostly adopted bread wheat cultivars including Bayat, Azadi, Falat, Navid, Chamran, Marvdasht, Pishtaz, Shiraz, Sirvan, and Baharan, which were released during the last five decades, was studied in detail at Shiraz University, Shiraz, Iran. Floral primordia monitoring showed that visible floral degradation among wheat cultivars occurred at several floral developmental stages from green anther (GA) to anthesis (AN). Floral degradation period started from yellow anther stage and was longer in cultivars with lower grain number per spike (Bayat, Navid, Shiraz and Azadi cultivars). Also, cultivars that started stem elongation earlier, such as Sirvan, Baharan, Chamran, and Falat, had extended period for stem elongation and produced higher grain number per spike. Overall, it appeared that under short growing seasons of semi-arid regions, in which delay in flowering usually results in more floral mortality during GA to AN, cultivars with earlier stem elongation could be more efficient in production of grains.
Analytic representation of the square-root operator

In this paper, we use the theory of fractional powers of linear operators to construct a general (analytic) representation theory for the square-root energy operator of relativistic quantum theory, which is valid for all values of the spin. We focus on the spin 1/2 case, considering a few simple yet solvable and physically interesting cases, in order to understand how to interpret the operator. Our general representation is uniquely determined by the Green's function for the corresponding Schrodinger equation. We find that, in general, the operator has a representation as a nonlocal composite of (at least) three singularities. In the standard interpretation, the particle component has two negative parts and one (hard core) positive part, while the antiparticle component has two positive parts and one (hard core) negative part. This effect is confined within a Compton wavelength such that, at the point of singularity, they cancel each other providing a finite result. Furthermore, the operator looks like the identity outside a few Compton wavelengths (cut-off). To our knowledge, this is the first example of a physically relevant operator with these properties. When the magnetic field is constant, we obtain an additional singularity, which could be interpreted as particle absorption and emission. The physical picture that emerges is that, in addition to the confined singularities and the additional attractive (repulsive) term, the effective mass of the composite acquires an oscillatory behaviour. We also derive an alternative relationship between the Dirac equation (with minimal coupling) and the square-root equation that is somewhat closer than the one obtained via the Foldy–Wouthuysen method, in that there is no change in the wavefunction. This is accomplished by considering the scalar potential to be a part of the mass. This approach leads to a new Klein–Gordon equation and a new square-root equation, both of which can have the same eigenfunctions and (related) eigenvalues as the Dirac equation. Finally, we develop a perturbation theory that allows us to extend the range of our theory to include suitable spacetime-dependent potentials.
Chickens, Inc.: Was UK Newspapers’ Framing of the Chicken Meat Production Industry Compatible with Holding Corporate Power to Account?

ABSTRACT Journalism is presented as fundamental to democratic accountability in that news media are both able and expected to hold power to account. Such normative expectations, which justify the protections given journalists and news media, are most frequently studied with regards to state power as the natural object of press scrutiny. This article reports on a successful effort to conduct a replicable analysis of a paradigmatic case of corporate power, the UK chicken meat production industry, that asked whether and how newspapers hold corporate power to account. The analytic framework that we developed to support our two-stage framing analysis decomposed accountability into problematization, causal interpretation and attributions of responsibility, thus allowing us to systematically describe how newspapers shape the public debates in a large heterogeneous dataset. We examined a census of relevant articles from seven UK outlets published between 1985 and 2016 (N = 766). While we were pleased to find that our method, if labor intensive, was fully workable, we were concerned to find that media practice was not compatible with holding corporate power to account. These findings raise serious concerns at the levels of this case, for media practice and for media scholarship.
Prevalence of herpes simplex virus types 1 and 2 antibodies among individuals screened in a tertiary hospital in the Eastern province of Saudi Arabia

The epidemiology of herpes simplex virus (HSV) infections varies among populations depending on their demographic characteristics and exposure. This study describes the prevalence of HSV 1/2 IgG and IgM antibodies among individuals over a period of 5 years. A retrospective study was conducted to collect data on cases tested for HSV-1 and HSV-2 IgG and IgM antibodies for different medical conditions over five years between January 2014 and December 2018. 620 samples were tested for HSV 1/2 IgG and IgM during the study period. The total HSV seropositivity in the study population was 68% (422/620). The total seropositivity excluding children below 6 months of age was 65.3% (313/479). HSV-IgG seropositivity was significantly higher in married individuals (p<0.001, 95% CI 1.61–3.69). The HSV IgG seropositivity was significantly higher in children under the age of 6 months (N=109, 77.30%) than in children between 7 and 24 months old (27.6%) (Chi-square for linear trend, p<0.001), and it then tends to increase with age more than 24 months (Chi-square for linear trend, p=0.011). Eleven children showed laboratory evidence of recent HSV infection (6.2%) as indicated by HSV IgM antibodies and had diverse clinical conditions. HSV infection is highly prevalent in the Eastern Province of Saudi Arabia. Infection is most probably acquired during early childhood, and the tendency increases with age. However, a significant number of mothers are at risk of infection and transferring the infection to their fetuses.
Lowering the power consumption of Ni-Ti shape memory alloy

Shape memory alloy (SMA) wires are capable of providing contractile strain mimicking the functionality of muscle fibers. They are promising for the development of biomimetic robots due to their high power density and desired form factor. However, they suffer from significantly high power consumption. The focus of this paper was to address this drawback associated with SMAs. Two different parameters were investigated in this study: i) lowering of the martensite to austentite phase transition temperatures and ii) the reduction of the thermal hysteresis. For an equiatomic Ni-Ti alloy, replacing nickel with 10 at% copper reduces the thermal hysteresis by 50% or more. For Ni- Ti alloys with nickel content greater than 50 at%, transition temperature decreases linearly at a rate of 100 °C/Ni at%. Given these two power reducing factors, an alloy with composition of Ni40+xTi50-xCu10 was synthesized with x = 0, ±1, ±2, ±3, ±4, ±5. Metal powders were melted in an argon atmosphere using an RF induction furnace to produce ingots. All the synthesized samples were characterized by differential scanning calorimetric (DSC) analysis to reveal martensite to austenite and austenite to martensite transition temperatures during heating and cooling cycles respectively. Scanning electron microscopy (SEM) was conducted to identify the density and microstructure of the fractured samples. The alloy composition and synthesis method presented in this preliminary work shows the possibility of achieving low power consuming, high performance SMAs.
THE TREATMENT OF COLLOCATIONS IN ENGLISH TEXTBOOKS FOR VIETNAMESE STUDENTS

The present study investigates collocational profiles that appear in the English textbook series for Vietnamese students from elementary to high school grades by identifying how the series covers collocations in terms of frequency and how the mode of collocation presentation aligns with recommendations in the existing literature. A total of 30,005 collocations of both verb-noun and adjective-noun patterns were identified, of which 1,078 are targeted collocations. The study found that the frequencies of occurrences of collocation tokens increase steadily alongside the three grade levels, while the frequencies of collocation types are not distributed proportionately. As for the mode of collocation presentation, targeted collocations and collocation exercises follow the best practices recommended in the literature to a certain extent and in some criteria; inconsistency, however, was found to be one of the shortcomings across those evaluation criteria. Pedagogical implications for teachers and textbook authors are discussed.
Contemporary Evidence of CAD-CAM in Dentistry: A Systematic Review

In this systematic review, we compare the quality and accuracy of computer-aided design (CAD)/computer-aided manufacturing (CAM) techniques currently employed in dentistry with those of traditional materials. Published literature on the study topic was searched in the online MEDLINE, PsycINFO, PubMed, and Cochrane library databases and the database of Indian Council of Medical Research. For this systematic review, the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework was applied for the assessment of studies fit for investigation. Of the total 103 papers searched, 54 underwent in-depth evaluation. Using criteria for what to include and what to leave out, we chose research that was relevant to our review and narrowed it down to 14 papers that met the review's guidelines. According to our findings and the analysis of the chosen articles, the prospects and current advances of CAD/CAM technology are fascinating and are revolutionizing the field of dentistry. Even though researchers are excited, it is important to make sure that different materials have been tested and looked at well enough before making firm claims and choices to replace materials that have been made in the past. Based on previous research, it has been determined that the CAD/CAM methodology used in the dental field is the most popular method at the moment since it is quick, simple, and efficient. Since there are different kinds of CAD/CAM systems, it is very important to choose the right one and come up with a good plan for treating a patient.
Transactional Supply Chain Governance and Performance of Agro Processing Firms in Kenya

Purpose: Agro processing sector is a widely diverse subsector and is vital to the production of food, beverages and non-food products. The sector contributes in earning foreign exchange, growth of gross domestic product and offer employment opportunities. The sector is inefficient in terms of value addition to the agricultural produce as Kenya exports raw agricultural produce instead of high-quality value-added products. This study therefore, sought to determine the effect of transactional supply chain governance on performance of agro processing firms in Kenya. Methodology: This study adopted a survey research design. The study focused on 344 agro processing firms in Kenya. This study used a census survey and data was collected using self-administered questionnaires. The data collected was analysed using SSPS version 25. Data analysis was conducted using descriptive and inferential statistics by use of moderated multiple regression analysis. Findings: The findings of this study revealed that transactional supply chain governance had a significant and positive effect on performance of agro processing firms in Kenya. The model found out that the coefficient of determination was 0.597 implying that 59.7% performance of agro processing firms in Kenya is explained by transactional supply chain governance. The study concluded that transactional supply chain governance was critical in enhancing the performance of agro processing firms in Kenya. Unique contribution to theory, practice and policy: The study recommended that agro processing firms should implement the systems of transactional supply chain governance to enhance their profitability, sales growth and market share
Oscillator Strengths for Some Mn II Lines and the Solar Mn Abundance

Oscillator strengths are given for transitions belonging to the a5S-z5P0 and a5D-z5P0 multiplets in Mn II. The data originate from beam-foil measurements of the z5P1,2,30 level lifetimes and branching-ratio determinations. Theoretical f-values are also given for these transitions, the agreement between experiment and theory being satisfactory. Using the experimental gf-values obtained in this work and empirical solar models, the solar abundance of Mn has been determined to be log NMn = 5.4 ? 0.2 (on the log NH = 12.00 scale).
Study on Prevalence of Bovine Fascioliasis at Mirzaganj Upazilla of Patuakhali District in Bangladesh

A study was conducted during the period from October, 2016 to January, 2017 to determine the prevalence of bovine fascioliasis at Mirzaganj upazilla under the Patuakhali district in Bangladesh. A total no. of 92 bovine cases was recorded as study population for the present study. Tentative diagnosis of fascioliasis was made on the basis of history, clinical signs, physical examination findings; whereas confirmatory diagnosis was made on the basis of coprological examination. The overall prevalence of fascioliasis was 44.57%. The age of the study population (cattle) were divided into three groups i.e.  1-2 years; 2-4 years; 4-6 years and their prevalence (%) of fascioliasis were found 47.83%, 41.37% and 41.17% respectively. The higher prevalence of fascioliasis was recorded in female 52.83% followed by male 33.33%. Among the study population, the highest prevalence was recorded in cross breed (60%) cattle than local or indigenous (42.68%) cattle.
HOTE Model for Accounting Information System Adoption for Small and Medium Scale Enterprises in Northern Ghana

Accounting information systems (AIS) assist small and medium-sized businesses (SMEs) in making better decisions. SME accounting must be handled effectively in order for them to survive and grow. Previous study on AIS deployment in Ghana has mostly overlooked critical areas such as SMEs. In Ghana, there is currently lack of model that combines all technological, human, organizational, and environmental factors. The human-organization-technology-environment (HOTE) model was created by combining the four categories and investigates factors influencing SMEs' AIS adoption. The most common SMEs AIS adoption factors were then identified. IT officers' innovativeness; staff IT capability; managerial structure; organizational readiness; software perceived benefits; facilitating conditions; competitive pressure and government support are these factors. The technology-organization-environment (TOE) and human-organization-technology (HOT-Fit) models were utilized to build the model. Survey of SMEs was done and evaluated using Partial Least Squares Structural Equation Modelling (PLS-SEM). It demonstrates that 7 of the 11 hypotheses were supported, with one, two, or three hypotheses from each of the four dimensions. Findings will contribute to earlier research by giving theoretical and practical implications for AIS adoption and SMEs performance. Based on the findings, stakeholders were advised to encourage SMEs AIS adoption.
Title: The legacy of hydrocarbon spills on soil microbial diversity and community structure in the pristine western Australian monsoonal tropics.

The Kimberley region of Western Australia is a National Heritage listed region that is internationally recognised for its environmental and cultural significance. However, petroleum spills have been reported at a number of sites across the region, representing an environmental concern. The region is also characterised as having low soil nutrients, high temperatures and monsoonal rain – all of which may limit the potential for natural biodegradation of petroleum. Therefore, this work evaluated the effect of legacy petroleum hydrocarbons on the indigenous soil microbial community (Archaea, Bacteria and Fungi) across three sites in the Kimberley region. At each site, soil cores were removed from contaminated and control areas and analysed for total petroleum hydrocarbons, soil nutrients, pH and microbial community profiling (using16S rRNA and ITS sequencing on the Illumina MiSeq Platform). The presence of petroleum hydrocarbons decreased microbial diversity across all kingdoms, altered the structure of microbial communities and increased the abundance of putative hydrocarbon degraders (e.g. Mycobacterium , Acremonium, Penicillium, Bjerkandera and Candida ) . Microbial community shifts from contaminated soils were also associated with an increase in soil nutrients (notably PO 43- and S). Our study highlights the long-term effect of legacy hydrocarbon spills on soil microbial communities and their diversity in remote, infertile monsoonal soils, but also highlights the potential for natural attenuation to occur in these environments.
Signatures of nodeless multiband superconductivity and particle-hole crossover in the vortex cores of 
FeTe0.55Se0.45

Scanning tunneling experiments on single crystals of superconducting FeTe0.55Se0. 45 have recently provided evidence for discrete energy levels inside vortices. Although predicted long ago, such levels are seldom resolved due to extrinsic (temperature, instrumentation) and intrinsic (quasiparticle scattering) limitations. We study a microscopic multiband model with parameters appropriate for FeTe0.55Se0. 45. We confirm the existence of well-separated bound states and show that the chemical disorder due to random occupation of the chalcogen site does not affect significantly the vortex-core electronic structure. We further analyze the vortex bound states by projecting the local density of states on angular-momentum eigenstates. A rather complex pattern of bound states emerges from the multiband and mixed electron-hole nature of the normal-state carriers. The character of the vortex states changes from hole-like with negative angular momentum at low energy to electron-like with positive angular momentum at higher energy within the superconducting gap. We show that disorder in the arrangement of vortices most likely explains the differences found experimentally when comparing different vortices.
Non-Gaussianity in the curvaton scenario

Since a positive future detection of nonlinearity in the cosmic microwave background anisotropy pattern might allow us to descriminate among different mechanisms giving rise to cosmological adiabatic perturbations, we study the evolution of the second-order cosmological curvature perturbation on superhorizon scales in the curvaton scenario. We provide the exact expression for the non-Gaussianity in the primordial perturbations including gravitational second-order corrections which are particularly relevant in the case in which the curvaton dominates the energy density before it decays. As a by-product, we show that in the standard scenario where cosmological curvature perturbations are induced by the inflaton field, the second-order curvature perturbation is conserved even during the reheating stage after inflation.
Black-hole eddy currents

We study dissipative test electromagnetic fields in a black-hole background. Quantities such as surface velocity, tangential electric field, normal magnetic induction, total surface current, and conduction surface current are introduced and are shown to satisfy Ohm's law with a surface resistivity of $4\ensuremath{\pi}\ensuremath{\simeq}377$ ohms. Associated with these currents there exists a "Joule heating". These currents can exist when the black hole is inserted in an external electric circuit, but they can exist even in the absence of external currents. In particular, we study the eddy currents induced by the rotation of a black hole in an oblique uniform magnetic field, and we show how the computation of the ohmic losses allows a very simple derivation of the torque exerted on the hole.