Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Accounting Fraud on the Reliability of the Published Profit After the Completion of Correction: The Period After the Submission of the Correction Report

The purpose of this paper is to examine the impact of accounting fraud on the reliability of profits after the completion of corrections by focusing on the period after the submission of correction reports of companies that corrected their securities reports after accounting fraud was discovered. We tested the effect of accounting fraud on the reliability of profits after the completion of corrections by examining whether the profits of corrected companies and similar companies without fraud are reflected in stock prices in the same way. The results show that if a company is profitable in both years immediately before and after the completion of the correction, the profit is used for stock price evaluation, but the loss is not evaluated positively, as in the case of similar companies without accounting fraud in the past. The results indicate that the correction report restores the credibility of profits, but if the management's subsequent profit management is questionable, even losses that can be expected to improve the ability to earn cash flow in the future, such as restructuring, will not be evaluated. Received: 6 December 2021 / Accepted: 23 March 2022 / Published: 5 May 2022
Exploring the Effects of Firm-Specific Factors on Financing Preferences of Listed SMEs in India

Small and medium-sized enterprises (SMEs) are the driving force for the robust socioeconomic growth of a country. The study primarily aims to empirically evaluate the impact of certain firm-specific factors on the financing preferences of the listed SMEs with specific reference to India. It attempts to examine their financing practices and also investigates if they follow the order explained under various theories of finance. The sample consists of 134 listed SMEs on NSE as well as BSE SME exchange. They have been studied for the period from 2014 to 2019. The sample and the time period of the study differentiates it from the existing studies in the domain. It concludes that though majority of the variables included in the model are statistically significant, there is a possibility of influence of other micro-level variables or macro-level economic factors on the financing decisions of the listed SMEs. It is also revealed that for their financial needs, SMEs prefer short-term spontaneous sources, that is, payables and provisions, then accumulated profits followed by short-term borrowings and in last opt for the long-term debt. The study also found that there is no single theory that can completely explain the financing behavior of the listed SMEs. Moreover, it is also observed that no additional benefit is available for SMEs out of listing in India.
Durability of concrete with emphasis on chloride migration

• A submitted manuscript is the version of the article upon submission and before peer-review. There can be important differences between the submitted version and the official published version of record. People interested in the research are advised to contact the author for the final version of the publication, or visit the DOI to the publisher's website. • The final author version and the galley proof are versions of the publication after peer review. • The final published version features the final layout of the paper including the volume, issue and page numbers.
Suppression of the Proliferation of Huh7 Hepatoma Cells Involving the Downregulation of Mutant p53 Protein and Inactivation of the STAT 3 Pathway with Ailanthoidol

Ailanthoidol (ATD) has been isolated from the barks of Zanthoxylum ailanthoides and displays anti-inflammatory, antioxidant, antiadipogenic, and antitumor promotion activities. Recently, we found that ATD suppressed TGF-β1-induced migration and invasion of HepG2 cells. In this report, we found that ATD exhibited more potent cytotoxicity in Huh7 hepatoma cells (mutant p53: Y220C) than in HepG2 cells (wild-type p53). A trypan blue dye exclusion assay and colony assay showed ATD inhibited the growth of Huh7 cells. ATD also induced G1 arrest and reduced the expression of cyclin D1 and CDK2. Flow cytometry analysis with Annexin-V/PI staining demonstrated that ATD induced significant apoptosis in Huh7 cells. Moreover, ATD increased the expression of cleaved PARP and Bax and decreased the expression of procaspase 3/8 and Bcl-xL/Bcl-2. In addition, ATD decreased the expression of mutant p53 protein (mutp53), which is associated with cell proliferation with the exploration of p53 siRNA transfection. Furthermore, ATD suppressed the phosphorylation of the signal transducer and activator of transcription 3 (STAT3) and the expression of mevalonate kinase (MVK). Consistent with ATD, the administration of S3I201 (STAT 3 inhibitor) reduced the expression of Bcl-2/Bcl-xL, cyclin D1, mutp53, and MVK. These results demonstrated ATD’s selectivity against mutp53 hepatoma cells involving the downregulation of mutp53 and inactivation of STAT3.
The impact of corporate governance on corporate financial performance: Cases from listed firms in Turkey

This paper examines the effect of corporate governance on corporate financial performance in Turkish firms from 2008 to 2018. Therefore, the objective of the paper is still highly contentious (Ahmed, Alabdullah, Thottoli, & Maryanti, 2020). The generalised method of moments (GMM) technique is employed. The findings show that the board independence ratio is significantly positively related to all performance measures in both the short-run and long-run periods. Ownership structure depicts a significant positive link between return on assets (ROA) and Tobin’s Q (significantly negative to return on equity — ROE) in the short run. In the long run, ownership structure and Chief Executive Officer (CEO) duality significantly foster ROE and ROA, but significantly lower Tobin’s Q. CEO duality is significantly negatively related with ROA and Tobin’s Q, although insignificant, but significantly positively linked with ROE in the short run. Audit quality develops a significant negative connection with ROA in the short run although significantly positive with both ROE and Tobin’s Q. In the long run, audit quality significantly fosters all the financial performance proxies. Corporate governance rating is significantly positively linked with ROA, although just positive with ROE in the short run only, but is significantly negatively related with Tobin’s Q in both periods.
CAI testing and its implications

The Cerchar Abrasivity Index (CAI) is commonly used to evaluate rock abrasiveness for cutter life/cost estimations on TBM projects. Dr Jamal Rostami, of CDM's Geotech Northeast Division, US, examines current practices in Cerchar testing, discusses the implications of inconsistencies, and puts forward guidelines for future projects.
The ArsH Protein Product of the Paracoccus denitrificans ars Operon Has an Activity of Organoarsenic Reductase and Is Regulated by a Redox-Responsive Repressor

Paracoccus denitrificans ArsH is encoded by two identical genes located in two distinct putative arsenic resistance (ars) operons. Escherichia coli-produced recombinant N-His6-ArsH was characterized both structurally and kinetically. The X-ray structure of ArsH revealed a flavodoxin-like domain and motifs for the binding of flavin mononucleotide (FMN) and reduced nicotinamide adenine dinucleotide phosphate (NADPH). The protein catalyzed FMN reduction by NADPH via ternary complex mechanism. At a fixed saturating FMN concentration, it acted as an NADPH-dependent organoarsenic reductase displaying ping-pong kinetics. A 1:1 enzymatic reaction of phenylarsonic acid with the reduced form of FMN (FMNH2) and formation of phenylarsonous acid were observed. Growth experiments with P. denitrificans and E. coli revealed increased toxicity of phenylarsonic acid to cells expressing arsH, which may be related to in vivo conversion of pentavalent As to more toxic trivalent form. ArsH expression was upregulated not only by arsenite, but also by redox-active agents paraquat, tert-butyl hydroperoxide and diamide. A crucial role is played by the homodimeric transcriptional repressor ArsR, which was shown in in vitro experiments to monomerize and release from the DNA-target site. Collectively, our results establish ArsH as responsible for enhancement of organo-As(V) toxicity and demonstrate redox control of ars operon.
Sociolinguistically-aware computational models of Mandarin-English codeswitching

Current research on computational modeling of codeswitching has focused on the use of syntactic constraints as model predictors (Li & Fung 2014; Li & Vu 2019). However, proposed syntactic constraints (Poplack 1978; Poplack 1980; Myers-Scotton 1993; Belazi et al. 1994) are largely based around Spanish-English codeswitching, and are violated repeatedly (and potentially systematically) by codeswitching involving other languages. Thus, a computational model trained on these syntactic constraints, when applied to codeswitching involving languages that are not Spanish-English, may not capture the naturalistic patterns of those languages in codeswitching contexts. This paper demonstrates the value of sociolinguistic factors as predictors in training a Classification and Regression Tree (CART) model on novel Mandarin-English codeswitch data, which come from 12 bilingual speakers of two different generations from Grand Rapids, Michigan. Participants also answered metalinguistic questions about their own language practices and attitudes and completed a written Language History Questionnaire (LHQ) (Li et al. 2020), which asked for self-evaluations of language habits (proficiency, immersion, and dominance in the two languages). LHQ responses were then quantified into numerical scores serving as sociolinguistic predictors in the CART model. The model, which highlighted that age, L2 Dominance, and L1 Immersion were among the top predictors, achieved an accuracy of 0.804 with the area under its ROC curve being 0.692. This is comparable to, if not more powerful than, previous computational studies (e.g. Li & Fung 2014) that trained models using only proposed syntactic constraints as predictors. This paper shows the importance of sociolinguistic factors in computational research previously focused on syntactic constraints; the intersection of these methodologies could improve a cross-linguistic and computational understanding of codeswitching patterns.
Lipidomics analysis of facial lipid biomarkers in females with self‐perceived skin sensitivity

Self‐perception of sensitive skin (SPSS) has several consequences, including skin barrier damage, which is prevented by barrier sebum. We analyzed lipidome profiles of skin surface lipids (SSLs) in patients with SPSS and healthy controls and explored the mechanism of action of potential lipid markers on the repair of damaged barrier cells to better understand SSL abnormity in these patients.
EFFECTS OF TEACHER-STUDENTS RATIO IN THE IMPLEMENTATION OF BLOCKLAYING, BRICKLAYING AND CONCRETING CURRICULUM IN TECHNICAL COLLEGES IN NIGER STATE

The study was carried out to determine the effects of teacher-students ratio in the implementation of Blocklaying, Bricklaying and Concreting (BBC) curriculum in technical colleges in Niger State. Two research questions were developed and answered. The population consisted of thirty-seven (37) respondents made up of 7 principals, 7 BBC heads of department and 23 BBC teachers in technical colleges in Niger State. The 37 respondent were used and no sampling was conducted. Cronbach Alpha statistic was used to establish the reliability of the instrument which amounted to 0.87. It was found that technical colleges are implementing some of the modules of the BBC curriculum above the National Board for Technical Education (NBTE) recommended teacher-students ratio, proper skills acquisition in technical colleges can only be achieved in compliance to the NBTE recommended teacher-students ratio and large number of students over the teacher leads to the inability of teacher to reach individual student . It was recommended that technical colleges management in the State should insist that, the BBC curriculum modules be implemented on the bases of NBTE recommended teacher-students ratio of 1:40 and government should recruit more teaching staff in order to ensure that teacher-students ratio recommended in the NBTE minimum standards is what is obtainable in the implementation of the BBC curriculum modules.
Possible role of Spironolactone in a sample of Iraqi patients with acute central serous chorioretinopathy

Background: Central serous chorioretinopathy (CSCR) is an idiopathic condition aggravated by exogenous or endogenous glucocorticoids. Vascular deregulation in the choroid is a new hypothesis regarding central serous chorioretinopathy occurrence. The inhibition of choroidal mineralocorticoid receptors has a great role in shortening the duration of CSCR by inhibiting choroidal vasodilatation and leak. Objective: To assess the effect of oral spironolactone on subretinal fluid, central macular thickness and visual acuity in patients with acute CSCR compared to observation. Subjects and Methods: a hospital based, randomized clinical trial carried out at outpatient clinic in Ibn-Alhaitham Teaching Eye Hospital/ Baghdad, enrolling 60 patients with acute unilateral CSCR, allocated randomly (every other patient) to either receiving spironolactone 25 mg orally, twice daily for 2 months (30 patients) or observation only (30 patients). The follow-up included visual acuity measurement, central macular thickness and subretinal fluid height examinations by ocular coherence tomography (OCT) at one- and two-months post enrollment for all patients. Results: Complete absorption of subretinal fluid was observed in 21(70%) of the eyes in the treatment group and in 6(20%) in the control group at two-months. Visual acuity and mean macular thickness improved significantly in both groups at the one- and two- months, mean changes was larger in treatment group compared to control group at the two-month-follow up endpoint. Conclusion: Oral spironolactone imparted greater improvement in central macular thickness and faster resolution of sub retinal fluid in patients with acute central serous chorioretinopathy versus observation.
PENGGUNAAN KAYU SECANG (Caesalpinia sappan) SEBAGAI ALTERNATIF PENGGANTI RAPID DALAM PEWARNAAN KULIT SAMAK IKAN NILA (Oreochromis niloticus) Application of Sappan Wood as anAlternative of Replacement for Rapid in Nila(Oreochromis niloticus)Coloring Skin

ABSTRAK Proses penyamakan memerlukan biaya yang cukup mahal, hal tersebut dikarenakan dalam proses penyamakan umumnya masih mengandalkan bahan impor. Bahan pewarnaan yang digunakan pada industri penyamakan kulit sebagian besar berupa pewarna sintetis impor yang sebagian besar mengandung bahan yang berbahaya bagi kesehatan, tidak ramah lingkungan dan mahal. Penelitian ini bertujuan untuk memanfaatkan bahan alami kayu secang yang digunakan untuk bahan pewarna dasar sebagai penggantikan bahan pewarna sintetis rapid yang menghasilkan produk berkualitas baik sesuai standar nasional. Hasil penelitian menunjukkan bahwa kulit ikan Nila tersamak dengan perlakuan pewarnaan menggunakan larutan kayu secang 20% memiliki kualitas samak yang terbaik. Uji hedonik parameter warna 3,933, parameter serat daging 4,467, parameter kulit 4,233 dan parameter sisik/ nerf 4,467. Ketahanan gosok cat basah 4,500, ketahanan gosok cat kering 4,333, kekuatan tarik 1364,920 N/cm 2 , kemuluran 58,327%, kekuatan sobek 208,640 N/cm 2 . Hasil penelitian ini memenuhi syarat mutu Kulit Ular Air Tawar Samak Krom (SNI 06-4586-1998). Kata kunci : Pewarnaan, Larutan Kayu Secang, Kualitas Samak, Ikan Nila ABSTRACT Tanning are expensive process, its because tanning process still using import substance. Coloring substance that usually use in tanning is import synthethic stain which is can cause environmental contamination, health problem and expensive. The purpose of this research is using Sappan wood as base coloring substance to replace rapid sintetis colour which produce product that have a good quality that met with the standart. The optimal concentration of Sappan wood solution was 20%, which resulted in hedonic test ( color value 3,933 ; meat fibers value 4,467; skin value 4,233 ; nerf value 4,467), 4,500 for paint abrasive resistance by wet cloth value, 4,333 for paint abrasive resistance by dry cloth value, 1364,920 N/cm 2 for tensile strength value, 58,327% for elongation at break value and 208,640 N/cm 2 for tear strength value. All of the test result met the SNI 06-4586-1998 (Quality of Chrome Tanning Freshwater Snake Skin). Keywords : Coloring, Sappan Wood Solution, Tanning Quality, Nila Fish
Changing places: the generative effects of community embeddedness in place

ABSTRACT How social structures and relations influence entrepreneurship is an enduring puzzle. The history of land ownership in Scotland is marked by tensions between the institutional legacy of private landlordism and community embeddedness in place. In this paper, I examine the development of a community venture that was established to buy and commit land that was formerly privately owned into community ownership, and then manage the land in perpetuity for community benefit. The methodology employs archival, interview and observation data to investigate how institutional legacy social structures and relations motivated and shaped community entrepreneurship. The Scottish historical context elaborates the influence of institutional legacy on the embeddedness in place perspective, and the effects of transcending institutional legacy on entrepreneurial flourishing and institutional change.
Understanding the adaptive use of IT capabilities and development of shared mental models in virtual teams

Virtual teams (VT) consist of people who rely on information technology (IT) capabilities to interact and work from different geographic locations to accomplish explicit team goals. The virtual team has become an important building block in organizations to fulfill such purposes as generating new knowledge, managing a project, and delivering customer services. However, virtual teams continue to present many challenges to organizations. Developing shared mental models (SMM), which are team members’ shared understanding about key elements of the team’s environment, is one of the most significant challenges facing virtual teams. Despite the critical importance of IT in virtual teams, no study has empirically examined how virtual teams’ adaptive use of IT capabilities will influence the development of SMM in virtual teams. Drawing on theories from shared mental models and technology use research, this dissertation examines the interplay between the adaptive use of IT capabilities (AUITC) and the development of shared mental models in virtual teams. Using multiple longitudinal case studies within an educational setting, this dissertation examines this interplay relationship in detail through within-case analysis and cross-case analysis. Overall, study results showed that the degree to which virtual teams’ shared mental models converge is affected by the three dimensions of IT capabilities adaptive use: inclusiveness, usage experience, and fit. The findings suggest that managers of virtual teams should 1) encourage teams’ inclusive use of IT capabilities, 2) build an open and innovative culture, 3) choose knowledgeable, proactive, and responsible team leaders, 4) introduce technologies to support VTs that are compatible across heterogeneous platforms, and 5) set up clear team expectations about IT capabilities. Based on the results of this study, further research is provided.
Are knowledge workers more intrinsically motivated than manual workers? : an explanatory study on work motivation in Odfjell Drilling

During the last couple of decades researchers have made progress in understanding what motivates knowledge workers and how they differ from traditional, manual workers. The purpose of this thesis is to further explore what motivates the different types of workers, with a special focus on knowledge workers and the intrinsic or extrinsic nature of their motivation. The paper brings knowledge worker theory into the oil and gas industry for the first time; collecting primary data at Odfjell Drilling through an in depth interview and a survey distributed to workers in Norway. We show that there is a relationship between intrinsic motivation and knowledge workers and that these workers are more intrinsically motivated than manual workers. Based on the findings, specific HR policies are suggested for knowledge workers in order to improve their motivation, job satisfaction and labor turnover. Are knowledge workers more intrinsically motivated than manual workers? | 3
Dietary Supplementation with Pomegranate and Onion Aqueous and Cyclodextrin Encapsulated Extracts Affects Broiler Performance Parameters, Welfare and Meat Characteristics

The purpose of this trial was to evaluate the effects of Punica granatum L. and Allium cepa L. peels aqueous and cyclodextrin extracts on broiler chicks’ performance and welfare status, as well as on the meat chemical composition and oxidative stability. A total of 120 one-day-old male Ross-308 chicks were randomly allocated to three treatments with four replicate pens (10 chicks per pen). Broiler chicks in the control group were fed typical commercial rations in mash form, based on maize and soybean meal. The rations of the other two treatments were further supplemented with the mixture of Punica granatum and Allium cepa aqueous and cyclodextrin extracts at the level of 0.1% of the feed, respectively. At the end of the trial (day 35), tissue samples were collected for analysis. Body weight (BW), feed intake (FI), average daily gain (ADG) and the feed conversion ratio (FCR) during the period of 1–10 days, 11–24 days, 25–35 days and 1–35 days were evaluated. Litter score, dry matter in litter, pododermatitis and feather score were also assessed at the end of the trial. Data were analyzed with ANOVA using SPSS v25 software. The results showed that BW, FI and FCR values did not differ among the groups. Scoring of pododermatitis, diarrhea, feather, fecal moisture, wooden breast and white stripping did not differ (p ≥ 0.05) among the groups. Punica granatum and Allium cepa aqueous and cyclodextrin extracts favorably affected (p < 0.05) meat composition, color parameters, TBARS and protein carbonyls. Diet supplementation also increased (p < 0.05) ∑n-3 fatty acids as well as ∑n-6 fatty acids in the thigh meat. The cis-4,7,10,13,16,19-Docosahexaenoic acid fatty acids in the breast meat of broilers fed with diets supplemented with the aqueous pomegranate and onion peel extracts were found to be higher (p < 0.05), while these fatty acids in the thigh meat were found increased (p < 0.05) in the cyclodextrin group. Aqueous and cyclodextrin pomegranate and onion peel extracts may provide a promising additive to the broilers diet with functional properties, in the absence of stressful conditions.
Resilience building among small businesses in low-income neighborhoods

ABSTRACT The purpose of this article is to investigate the drivers of static and dynamic resilience as a response to the COVID-19-induced crisis among small business entrepreneurs in Brazil. This study explores the role of human, social, and financial capital in the building of resilience responses based on 38 longitudinal case studies. Our interviews indicate that small businesses with lower levels of human capital and social capital were associated with static resilience responses. However, those with higher levels of human capital and higher levels of family social capital had a higher likelihood of developing a richer resource repertoire associated with stronger social media and financial management capabilities, which were associated with dynamic resilience responses. Our study helps in the theoretical understanding of reasons entrepreneurs at times fail to develop novel responses to the crises.