Miracle-dz/UniFAR-FTUs huggingface dataset:
THE RELATIONSHIP BETWEEN INTERNAL CONTROL, REGULATION AND FRAUD WITH RISK MANAGEMENT AS A MODERATING VARIABLE

Some Government agencies have a poor strategy in dealing with risk because they consider risk management only a formality. This research aims to determine the relationship of the implementation of internal control, regulation and fraud with risk management as a moderating variable, a case research in the Tangerang City Government. This research is a type of quantitative causal, data collection using a questionnaire to 100 respondents of government officer. Data analysis using SmartPLS. Seven research models partially support hypotheses which are statistically positive and significant effects of the relationship between internal control, regulation, risk management and fraud. except for H₅ and H₇ which are statistically negative and weak significant relationship. The result could be used by government as a study material to evaluate the regulation to managing risk in government.
Conservatism in Materiality Judgements: The Effect of Auditor’s Sex and Culture1

The concept of materiality permeates the audit process and is often used to describe the scope of the auditor’s responsibility to the public. Good materiality judgements are crucial for the conduct of an efficient and qualitative audit. Despite the importance of materiality, little is known about how auditors assess materiality. Professional bodies and regulatory authorities remain cautious in publishing rules of thumb or guidelines on the calculation of materiality. The determination of materiality is to a large extent left to the professional judgment of the auditor. Recent research indicates that audit outcomes can be influenced by individual auditor characteristics. In this paper, we examine whether the sex and the socio-cultural background of auditors affect their materiality judgements to be either conservative or aggressive. We analyze the final written ability exam of 160 future Belgian auditors including an evaluation materiality task. Belgium is historically divided into two regions: the Dutch-speaking region in the North (Flanders) and the French-speaking region in the south (Wallonia). The results indicate that female auditors as well as auditors with a French-speaking affiliation are, ceteris paribus, more likely to set lower materiality thresholds. Implications for the audit profession are discussed.
Multivariate Analysis in Rice (Oryza sativa L.) Mutant Families from Anna (R) 4 Cultivar

Background: The drought is one of the major limiting factors in rice production especially in rainfed environment. The rice production loss in rainfed has ranged from 17 to 40 percent during severe drought seasons. The rice cultivar Anna (R) 4 is having best adoptive characteristics to suits direct seeded rice under rainfed cultivation. But it has less market preference due its undesirable grain characters at consumer level. Hence, induced mutagenesis approach resorted to correct the undesirable traits and improve this variety to suits present needs. The mutant lines are having desirable changes and shows more similarity with Anna (R) 4 were identified by multivariate analyses. Methods: The present investigation was carried out during rabi 2018-19 to access the genetic relatedness of the 32 mutant families derived from Anna (R) 4 rice cultivar through electron beam, gamma rays and recurrent EMS mutagenesis. Data on twelve morphological traits were analysed for genetic divergence, principal component analysis and UPGMA clustering. Result: The mutant families were grouped in eight clusters with maximum and minimum diversity (D2) values of 457.21 and 10.90 respectively. The principal component analysis revealed that 75.32 per cent of total variability was explained by first five PCs and traits contributed to the divergence among the mutant families was discussed. The cluster tree obtained from UPGMA clustering based on the dissimilarity among the mutants was narrated.
Bioefficacy of Imidacloprid 350 SC against sucking insect-pests in chilli (Capsicum annum L.).

A field experiment was conducted in a RBD at Horticulture farm, Rajasthan College of Agriculture, Udaipur to evaluate the bioefficacy of Imidacloprid 350 SC at 100, 125 and 150 ml/ha against sucking pests of chilli during Kharif, 2013 and 2014. The highest reduction in the population of aphid, jassids and thrips in chilli was recorded in case of two spray of Imidacloprid 350 SC at 150 ml/ha and also recorded highest marketable yield of 161.25 and 164.88 q/ha during 2013 and 2014, respectively. It was found at par to Imidacloprid 350 SC at 125 ml/ha.
Bhutan’s Forests through the Framework of Ecosystem Services: Rapid Assessment in Three Forest Types

Forests in mountain ecosystems provide a diversity of services and goods in mountain landscapes, and the immediate utility of the forest to upstream residents must be balanced with the insurance forests provide for downstream residents in the form of, especially, the services of water regulation and soil stabilization. Little empirical data exist for Bhutan that confirm a causal link between upstream forest use and downstream security. To help to fill this gap, we summarize the results of two literature reviews related to forest ecosystem services and human well-being, using the framework of Bhutan’s Gross National Happiness (GNH). We report preliminary findings of three field-based assessments of forest ecosystem services on hillsides. We conducted an assessment of the perceptions of local residents about the forest ecosystem services in three distinct forest areas of Bhutan. The studies were carried out in high-altitude oak forests, forest management units (FMUs) in government reserve forests, and community plantations. We engaged villagers in focus group discussions and conducted key informant interviews. The strongest evidence in the literature for linkages between forests and GNH was found for the role forests play in socio-economic development and good governance, particularly through the community forestry program. Regulating services of forests were cited as crucial to several aspects of human well-being, but little empirical evidence was provided. To local residents in the three study locations, the provisioning services of forests were highly ranked, as were water regulating services. At the plantation sites, residents felt that the new forests did improve soil stability and water provisioning services. Cultural services were identified but not highly prioritized. Awareness of forest ecosystem services was high among participants in the study, but understanding of the causal links between forest use and human well-being was mixed. Lack of direct evidence about causal pathways between upstream forest condition and downstream security leaves gaps in our knowledge and even perpetuates myths and misconceptions about the role that forests play. We encourage further research at multiple scales and using mixed methods to test hypotheses on the linkages between forests and human well-being in mountain landscapes.
Temporal control of cortico-thalamic neuron specification by regulation of Neurogenin activity and Polycomb repressive complexes

Neural progenitor cells (NPCs) in the embryonic mammalian neocortex generate different neuronal subtypes sequentially. A long-standing hypothesis to account for this temporal fate specification process is that NPCs change their differentiation potential over time. However, the molecular mechanisms underlying these temporal changes in NPC properties are poorly understood. Here we show that Neurogenin1 and Neurogenin2 (Neurog1/2), two proneural transcription factors expressed in NPCs throughout cortical neurogenesis, specify the identity of one of the first cortical neuron subtypes generated, layer 6 cortico-thalamic neurons (CTNs). We found that Neurog1/2 specify the CTN fate through regulation of the cortical fate determinants Fezf2 and Foxp2 and that this Neurog-induced programme becomes inactive after the period of CTN production. Two independent mechanisms contribute to the arrest of CTN neuron generation at the end of layer 6 neurogenesis, including a reduction in the transcriptional activity of Neurog1/2 and the deposition of epigenetic repressive modifications mediated by Polycomb repressive complexes at the Foxp2 gene. Therefore, the duration of production of a cortical neuron subtype is controlled by multiple locking mechanisms involving both transcriptional and epigenetic processes.
An Objective Histopathological Scoring System for Placental Pathology in Pre-Eclampsia and Eclampsia

Background and objective Pre-eclampsia and eclampsia are common complications in pregnancy, and they lead to uteroplacental vascular insufficiency. More than 38% of pregnant women succumb to seizures without meeting the clinical criteria for pre-eclampsia or eclampsia. This highlights the importance of a confirmatory diagnosis of pre-eclampsia or eclampsia using the histopathological changes seen in the placenta. Hence, the present study aimed to validate an objective histopathological scoring system of the placenta for an appropriate diagnosis of pre-eclampsia or eclampsia. Material and methods In this prospective study spanning two years, 50 cases of pre-eclampsia/eclampsia and 50 control subjects with normal placenta were included. The histomorphological changes in the placenta were examined for both groups and a scoring system was formulated to assess the severity of pre-eclampsia/eclampsia syndrome. A maximum score of 2 and a minimum score of 0 was assigned for maternal floor infarcts, calcification, villous basement membrane thickening, and fibrin deposition. Syncytial knots were assigned a minimum score of 0 and a maximum score of 1. The association of various placental histopathological variables with a clinical diagnosis of pre-eclampsia, eclampsia, and control was analyzed using the chi-squared/Fisher’s exact test. A one-way analysis of variance (ANOVA) test was used for comparing objective histopathological scores between pre-eclampsia, eclampsia, and control groups. A p-value of less than 0.05 was considered to be statistically significant. Results We found a significant association between each histopathological parameters of the placenta, including fibrin deposition, maternal floor infarction, calcification, villous basement membrane thickening, and syncytial knots, and clinical diagnosis of pre-eclampsia, eclampsia, and control groups. A median score of 2 significantly correlated with the normal group, while median scores of 4 and 6 correlated with pre-eclampsia and eclampsia respectively. Conclusion This comprehensive scoring system can be a basis for validating reporting patterns of the placenta in pre-eclampsia and eclampsia patients, as well as other disorders related to maternal uteroplacental insufficiency.
Evaluating the Potential of Legumes to Mitigate N2O Emissions From Permanent Grassland Using Process‐Based Models

A potential strategy for mitigating nitrous oxide (N2O) emissions from permanent grasslands is the partial substitution of fertilizer nitrogen (Nfert) with symbiotically fixed nitrogen (Nsymb) from legumes. The input of Nsymb reduces the energy costs of producing fertilizer and provides a supply of nitrogen (N) for plants that is more synchronous to plant demand than occasional fertilizer applications. Legumes have been promoted as a potential N2O mitigation strategy for grasslands, but evidence to support their efficacy is limited, partly due to the difficulty in conducting experiments across the large range of potential combinations of legume proportions and fertilizer N inputs. These experimental constraints can be overcome by biogeochemical models that can vary legume‐fertilizer combinations and subsequently aid the design of targeted experiments. Using two variants each of two biogeochemical models (APSIM and DayCent), we tested the N2O mitigation potential and productivity of full factorial combinations of legume proportions and fertilizer rates for five temperate grassland sites across the globe. Both models showed that replacing fertilizer with legumes reduced N2O emissions without reducing productivity across a broad range of legume‐fertilizer combinations. Although the models were consistent with the relative changes of N2O emissions compared to the baseline scenario (200 kg N ha−1 yr−1; no legumes), they predicted different levels of absolute N2O emissions and thus also of absolute N2O emission reductions; both were greater in DayCent than in APSIM. We recommend confirming these results with experimental studies assessing the effect of clover proportions in the range 30–50% and ≤150 kg N ha−1 yr−1 input as these were identified as best‐bet climate smart agricultural practices.
iOmicsPASS: a novel method for integration of multi-omics data over biological networks and discovery of predictive subnetworks

We developed iOmicsPASS, an intuitive method for network-based multi-omics data integration and detection of biological subnetworks for phenotype prediction. The method converts abundance measurements into co-expression scores of biological networks and uses a powerful phenotype prediction method adapted for network-wise analysis. Simulation studies show that the proposed data integration approach considerably improves the quality of predictions. We illustrate iOmicsPASS through the integration of quantitative multi-omics data using transcription factor regulatory network and protein-protein interaction network for cancer subtype prediction. Our analysis of breast cancer data identifies network signatures surrounding established markers of molecular subtypes. The analysis of colorectal cancer data highlights a protein interactome surrounding key proto-oncogenes as predictive features of subtypes, rendering them more biologically interpretable than the approaches integrating data without a priori relational information. However, the results indicate that current molecular subtyping is overly dependent on transcriptomic data and crude integrative analysis fails to account for molecular heterogeneity in other -omics data. The analysis also suggest that tumor subtypes are not mutually exclusive and future subtyping should therefore consider multiplicity in assignments. Availability: https://github.com/cssblab/iOmicsPASS
A Systemic Analysis of Research on Digital Storytelling in Turkey

Today, digital technologies are used extensively in all areas of life, so education has important role to raise individuals who are researching, questioning, and constructing the knowledge. Digital storytelling; Written, visual, audio tools that work together, providing information in a digital environment is a method that allows students to learn with fun.The aim of the study is to compile the studies related with digital story (2005-2019) in Turkey. Descriptive scanning model was used in the study which is one of the qualitative research methods. The studies were examined in terms of their population, sample, years of publication, their universities, the indexes of the journals, their findings and the courses and disciplines that they are preferred most. Also, by including recommendation of the studies, the researchers aims to help teachers to shape their teaching process, experts to to improve program features, Ministery of National Education to develop projects on digital storytelling. As a result of the study, it was found that 2017 is the year that the most thesis were published whereas this situation is valid for 2018 in articles. Qualiative methods were preferred in articles generally, and in theses, researchers used quantitative methods. In sample choice, students were the most included group in the studies. When we look at the findings, the most encountered ones were “digital storytelling increases students' motivation, creative and critical thinking skills and problem-solving skills”. The recommendations of the studies were generally was “digital storytelling can be used in different areas and disciplines", “digital stories can be applied to students in different level and examine different variables”. As a result, the study revealed the increasing importance of digital storytelling with the digital age. Also, it display that digital storytelling enables students learn actively by exploring, help to develop creative and critical skills, and give opportunity to learn by doing.
Massively Parallel Profiling of HIV-1 Resistance to the Fusion Inhibitor Enfuvirtide

Resistance to enfuvirtide, the only clinically approved HIV-1 entry inhibitor, has primarily been mapped to the binding site in the N-terminal heptad repeat (NHR) of the Env transmembrane domain and a limited number of allosteric sites. To better delineate the genotypic determinants of resistance, we used deep mutational scanning to quantify how all mutations to HIV-1 Env affect enfuvirtide sensitivity. We identified numerous additional resistance mutations in the NHR and other regions of Env, including the co-receptor binding site. This complete map of resistance sheds light on the diverse mechanisms of enfuvirtide resistance and can inform clinical monitoring of patients.
Motion perception in the common marmoset

Visual motion processing is a well-established model system for studying neural population codes in primates. The common marmoset, a small new world primate, offers unparalleled opportunities to probe these population codes in key motion processing areas, such as cortical areas MT and MST, because these areas are accessible for imaging and recording at the cortical surface. However, little is currently known about the perceptual abilities of the marmoset. Here, we introduce a paradigm for studying motion perception in the marmoset and compare their psychophysical performance to human observers. We trained two marmosets to perform a motion estimation task in which they provided an analog report of their perceived direction of motion with an eye movement to a ring that surrounded the motion stimulus. Marmosets and humans exhibited similar trade-offs in speed vs. accuracy: errors were larger and reaction times were longer as the strength of the motion signal was reduced. Reverse correlation on the temporal fluctuations in motion direction revealed that both species exhibited short integration windows, however, marmosets had substantially less non-decision time than humans. Our results provide the first quantification of motion perception in the marmoset and demonstrate several advantages to using analog estimation tasks.
Impression Management in Financial Reporting: Evidence on Management Commentary

Creating a good impression in one’s field of activity is one of the ways of improving an enterprise’s effectiveness in terms of market competition. This, in turn, enables companies to win over and maintain stakeholders’ acceptance of their activities and operations. A positively perceived entity is better able to demonstrate a good image, which translates into a good reputation, making it easier to achieve Abstract
OIL SPILL SORPTION USING CARBONIZED PITH BAGASSE. APPLICATION OF CARBONIZED PITH BAGASSE AS LOOSE FIBER

Recent oil tanker accidents in the sea are very serious, not only since they pollute the environment but also because they release heavy oil. The preparation of activated carbon from agricultural waste increases economic return and reduces pollution. On carbonized fibers, sorption capacity for different kind of oils was determined. Fibers extracted from bagasse and carbonized at 300◦C for 2 hr were found to have a high performance for sorption, recovery and recycling of heavy oils, even the viscous ones. Sorption capacity showed strong dependence on the weight of sorbent and oil film thickness. Their recycling performance was excellent as they can be used for six cycles until they reach 50% of the sorption capacity of the 1 st cycle. Comparison between the prepared carbonized fiber and a commercial sorbent has been done and showed that the prepared sorbent could be used as sufficient sorbent more than the commercial sorbent used.
İklim Değişikliği Çerçevesinde Ankara İli Ana Su Havzaları Gelecek Projeksiyonu: Sakarya ve Batı Karadeniz Havzaları

In this study; the impact of global climate change on the water resources of Ankara, located in the Sakarya and Western Black Sea basins, was investigated. In the study, IPCC AR4 and AR5 scenario outputs and long term precipitation and temperature datasets were used together. The main source of the water in the sub-basins where the regulators and dams are located is the precipitation in the winter and spring seasons. According to the results of the study, at the end of the projection period, precipitation anomalies in the sub-basin where the regulator is located reach up to10% in the winter season. In the same basin, precipitation anomalies in spring season ranging from - 20% to 10% are expected. At the end of the projection period, in the winter season it is expected that reach up to 10% in the sub-basins where the dams are located. In the spring season, negative precipitation anomalies are expected, up to 10% according to SRES A2 outputs and varying according to other scenario outputs. At the end of the projection period, temperature anomalies are expected between 2° C and 6°C in winter and spring seasons.
Connectivity of two species with contrasting dispersal abilities: a test of the isolated tributary hypothesis

The isolated tributary hypothesis (ITH) states that headwater tributaries are insular habitats, and therefore, populations in tributaries will have low genetic connectivity. We compared genetic differentiation in a species that should have high genetic connectivity (the caddisfly, Neothremma alicia) with a species previously shown to have poorly connected populations (the flatworm, Polycelis coronata). These species should represent the range of dispersal abilities for stream invertebrates in our system, so similarly high levels of genetic differentiation among tributary populations in both species would support the ITH. We collected N. alicia from 34 stream sites, nested in 15 tributaries, and P. coronata from 50 sites, nested in 26 tributaries. Both species co-occurred in 76% of the sites from the same 4 catchments in the central Wasatch Mountains of Utah, USA. The straight-line distance between sites for N. alicia ranged from 0.5 km to 52 km, with an average of 22 km, whereas the straight-line distance between sites for P. coronata ranged from 0.5 km to 66 km, with an average of 25 km. We identified 47 haplotypes from 486 individuals of N. alicia with a 796-bp unit of mtDNA sequence data (the mitochondrial cytochrome oxidase I gene [COI]) and 130 haplotypes from 468 individuals of P. coronata with a 763-bp unit from the COI gene. All haplotypes but the dominant one of N. alicia were restricted to a single catchment, and 59.6% of N. alicia haplotypes were restricted to a single tributary. Tributaries were the only level of the stream hierarchy to show significant differentiation between N. alicia populations. In contrast, 77% of the P. coronata haplotypes occurred in a single site, and there was little gene flow either between sites in the same tributary or between tributaries. These results support the ITH because most haplotypes of both species were confined to either tributaries or sites within tributaries. Furthermore, evidence of a bottleneck event suggests that most haplotypes of N. alicia have been unable to move between tributaries for hundreds to thousands of generations. If rates of anthropogenic disturbances are high (e.g., climate warming), then the rate of population decline could exceed the rate of recolonization, increasing extinction risk for invertebrates in streams of the central Wasatch Mountains regardless of their relative dispersal abilities.