Miracle-dz/UniFAR-FTUs huggingface dataset:
The Auditing Firm Size Effect on the Actual Auditing Quality

The main objective of this study was to investigate the relationship between the auditing firm's sizes on the auditing quality.To determine the size of the auditor, the audit firms are divided into large enterprises (in the study auditing agency as representative of large auditing firms) and other non-large institutions (in this study audit institutions membered in Iranian Association of Certified Public Accountants as representative of nonlarge institutions). In this study, the quality of the audit, the audit firm's ability to detect significant distortions in the financial statements and the report is defined.The study populations are companies listed in Tehran Stock Exchange that in 2008 has been a member of the Iranian Association of Certified Public Accountants by the audit agency or audit firms.Information extracted from the sample consisted of 2008 audit reports of listed companies in Tehran Stock Exchangeand compared with annual adjustments to the flow of retained earnings of the company in 1388 shows thatby increasing the size of the audit firm, audit quality is improved. KEY WORDS; the quality of the audit, the auditing firm, the actual quality of the audit, the audit quality harvest
INFLUENCE OF PHARMACISTS’ INTERVENTION ON DRUG-RELATED PROBLEMS RELATED TO CHANGE IN HEMOGLOBIN LEVELS OF HEMODIALYSIS PATIENTS AT ADJIDARMO HOSPITAL,

Objective: This study aims to evaluate the intervention of pharmacists for drug-related problems (DRPs) related to hemoglobin (Hb) level. Methods: This study uses a prospective pre-experimental and pre-post design. The study sample included 85 patients. All patients were interviewed, and their prescriptions were identified. Then, interventions were given to doctors and patients based on the identified DRPs. Univariate, bivariate, and multivariate data analysis with binary logistic regression analysis were used. Results: There was a significant decrease (p<0.05) in the number of DRPs before (2.85±1.82) and after (0.74±0.86) the intervention. There was also a significant increase (p<0.05) in the average Hb level before (9.29±1.39) and after (9.68±1.41) the intervention; the average increase in Hb level after the intervention was 0.39 g/dl. DRP significantly influences the changes in Hb level after the intervention. Hb level increased by 0.145 times after intervention (odds ratio=0.145, p=0.015). Conclusions: Pharmacists’ intervention for DRPs can increase the success of anemia therapy of hemodialysis patients at Adjidarmo Hospital, Lebak, Banten.
Assessment of hemodialysis adequacy in patients with helicobacter pylori infection before and after eradication therapy

Background: Helicobacter pylori has notable relationship with hemodialysis. H. pylori infection is a major risk factor for gastrointestinal troubles in dialysis patients. All hemodialysis patients should have regular assessment of dialysis adequacy. For the adequacy of hemodialysis, Urea reduction ratio (URR) and Kt/V are commonly used. Objective: The purpose of this study was to study adequacy of hemodialysis in patients with positive H. pylori stool antigen (HpSA) before and after eradication therapy (ET). Results: After ET, the GIT symptoms improved in 63.89 % of negative HpSA patients, persisted in 16.67% and relieved in 19.44%%, The mean URR before ET was 67.71 ± 2.76 and after ET was 69.25 ± 2.49, with a significant difference between before and after ET (P value = 0.002). The mean Kt/V before ET was 1.40 ± 0.08 and after ET was 1.43 ± 0.07, with a significant difference between before and after ET (P value = 0.004). Conclusion: This study concluded that hemodialysis adequacy increased after eradication of H. pylori, thus it is recommended to eradicate H. pylori in patients on hemodialysis.
Sensory Integration Therapy on Social and Self Care Skills in Children with Autism

Autism is a lifelong neurological disability, usually appearing during the first three years of life, which severely impairs the person‟s sensory processing; verbal and nonverbal communication; and social interaction. Autism causes disturbance in Sensory processing which affects all areas of life like development, behaviour, learning, communication, friendships and play. The aim accentuates how Sensory Integration Therapy helps in improving the social and self care skills in children with autism (3-12 years of age). The findings reported that sensory integration therapy for three times a week for three months helps in improving some aspects of their social and self care skills. The present research provides an opportunity for further research on other types of adaptive behaviour.
ASSESSMENT OF ACUTE TOXICITY AND CYTOTOXICITY OF AQUEOUS EXTRACT (EA), ETHYL ACETATE FRACTION (FA) AND METHANOL FRACTION (FM) OF EUCALYPTUS CITRIODORA

The objective of this study was to investigate the toxicity of E. citriodora. In order to evaluate the toxicity of E. citriodora, the acute toxicity of the aqueous extract, ethyl acetate fraction and methanol fraction of this plant on female rats and cytotoxicity test on NIT-1 cell line were investigated. A fixed large dose of 2000 mg/kg b.w. of aqueous extract, ethyl acetate and methanol fractions was administrated by a single oral gavage according to the OECD procedure. In 2 weeks, aqueous extract, ethyl acetate and methanol fractions did not significantly affect the weight gain, hematological and biochemical parameters of rats treated groups compared with the control group. Cytotoxicity effect of aqueous extract, ethyl acetate fraction and methanol fraction was estimated through a MTT assay. Cytotoxicity tests on NIT-1 cell line disclosed that concentrations of 10, 10
Hepatic Hydrothorax: Diagnosis, Clinical Implications, and Management

Hepatic hydrothorax is a relatively rare complication seen in patients with liver cirrhosis and portal hypertension. It can have serious consequences such as spontaneous bacterial empyema. The pathogenesis of pleural fluid accumulation is thought to be due to pleuroperitoneal blebs that rupture and cause diaphragm defects, allowing a unidirectional flow from the peritoneal to the pleural cavities. Diagnosis requires ruling out other causes of pleural effusion and evaluating for pleural infection. Treatment options aim at decreasing fluid production (salt restriction, diuretics), decompressing the portal system, and rare surgical repair of diaphragmatic defects. A wide range of management options have been proposed with no firmly established treatment of choice other than liver transplantation. Because of the limited availability of liver transplants and the large number of patients who are not transplant candidates, emphasis on symptom relief and improvement in patient morbidity and survival is vital.
Challenge Feeding and Milk Production Performance in Crossbred Cows

Ten advanced pregnant crossbred (Karan Fries) cows were randomly allotted to 2 groups of 5 each to evaluate the effect of ‘challenge feeding’ on performance and economics of milk production. The animals in control group were given standard ration while in challenge fed (treatment) group, the animals were given additional amount of concentrate mixture. The mean DMI of cows during prepartum period was similar (2.44±0.05 and 2.62±0.06 kg/100 kg BW) in both groups. However, the postpartum DMI was higher (P<0.05) in challenge fed group than in control group (3.21±0.13 vs. 2.67±0.07 kg/100 kg BW). The concentrate intake was higher during pre and post partum periods in treatment group. The overall mean daily milk yield was higher (P<0.05) in treatment group as compared to control group (20.5 vs. 17.3 kg/d). The milk composition (fat, lactose, protein and SNF content), body condition score and calf birth weight, were similar in both groups. The net income per cow per day was higher by 17.9 in treatment than control group. It was concluded that the challenge feeding of crossbred cows improved their production performance during early lactation and was found to be economical.
Outcome of Managing Patients with Acute Cholecystitis in a Specialized Emergency Surgery Unit

Purpose: To assess the outcome of patients with acute cholecystitis attended in the Specialized Emergency Surgery Unit over a 15-month period. Methods: A retrospective study of all consecutive patients with acute cholecystitis attended in the emergency room of a tertiary care hospital in Barcelona (Spain) was performed. Treatment included early or late (after failure of initial medical management) laparoscopic cholecystectomy and i.v. antibiotics alone as definitive therapy. Results: Of a total of 181 patients, 70.7% underwent early laparoscopic cholecystectomy and the remaining 53 were initially managed conservatively. Tokyo II and III grades were recorded in 69.5% of cases. The mean number of comorbid conditions was 2.3 ± 1.5 (range 0-8). The rate of failure of conservative management was 18.9%. A total of 138 (76.2%) ultimately underwent laparoscopic surgery. Two (1.4%) patients required conversion to open surgery. Intraoperative complications occurred in 23 patients (16.7%) (Hemorrhage in 19 patients) and postoperative complications in 32 (23.2%). The overall mortality rate was 3.3%. Conclusions: In patients with complex acute cholecystitis and a high rate of comorbidity, early laparoscopic cholecystectomy was successfully performed in 71% of patients. The high level of specialization of the surgical team may be an important factor in obtaining these results.
ANTI-INFLAMMATORY AND ANTI-OXIDANT ACTIVITIES OF ETHANOLIC EXTRACT OF EUPHORBIA THYMIFOLIA LINN WHOLE PLANT Research Article

Inflammation is often associated with the free radicals which are very reactive and harmful. This indicates the inflammation and oxidation in biological systems requires simultaneous attention. Many plants from Euphorbia species which were available in semi-arid regions like India had shown a variety of pharmacological activities for different disorders. The present work involved in the evaluation of the antioxidant and antiinflammatory activity of the plant Euphorbia thymifolia linn. The ethanolic extract of the whole plant studied for the proposed activities. The extract in the dose of 100 mg/kg body weight caused a comparable reduction in edema with that of standard drug, Indomethacin (10mg/kg) when evaluated for anti-inflammatory activity by carrageenan-induced rat paw edema method. The extract also inhibited Nitric Oxide free radical which was estimated by Griess’s method which involves the use of griess reagent (1% Sulphanilamide, 2% Phosphoric acid and 0.1% Naphtyl ethylenediamine dihydrochloride). The extract was found to produce significant Anti-inflammatory & Anti-oxidant activities and phytochemical screenings could also be conducted.
of Multipath Channel on OFDM

Orthogonal Frequency-Division Multiplexing (OFDM) is multicarrier frequency-division multiplexing (FDM) scheme, which support to high data rate. Orthogonal Frequency Division Multiplexing (OFDM) is an attractive air-interface for next-generation wireless network without complex equalizer. OFDM is an emerging multi-carrier modulation scheme. It has been adopted by several wireless standards such as IEEE 802.11a, IEEE 802.16 and HiperLAN2. OFDM is designed such a way that it sends data over hundreds of parallel carrier which are overlapped orthogonally. The paper is aimed at analyzing effect of multipath channel on OFDM symbol and the role of guard interval. OFDM scheme is suffer by inter-symbol interference (ISI) problem which is created due to multipath channel. ISI is distortion in a signal in which one symbol interfere with subsequent symbol, this will degrade performance of OFDM system. There are several methods for reducing the effects of ISI. A guard interval insertion (cyclic prefix, cyclic suffix and Zero Padding) method is effective method to reduce the effect of ISI. In this paper, we are studied the effect of CP and ZP on Bit Error Rate (BER) of OFDM technique with AWGN channel and Rayleigh fading channel. Through simulations, it is analyzed that the both techniques are effective in mitigating the effects of ISI for high value of the CP and ZP. Different modulation scheme are used for analyzing performance of OFDM.
THE COMPUTER MODELING OF BIO-CHEMICAL UNIT OF COUPLING OF ATP SYNTHESIS WITH ELECTRONIC TRANSPORT IN BIOMEMBRANES

—Dependence of rate of ATP-synthesis on membrane potential is analysed in frames of proton-chemical hypothesis of energy coupling. Mathematical modeling of this dependence is made by means of equivalent electrical circuit of coupling unit. Computer analysis of the model gives the theoretical dependence of ATP synthesis rate on membrane potential in good quantitative agreeing with experimental data, contradicting chemiosmotic hypothesis.
Antibiotic resistance in human periodontitis and peri-implant microbiota

Patienten met een parodontale aandoening reageren zo verschillend op antibiotica, dat een microbiologische analyse uitkomst kan bieden. Die kan laten zien welke antibioticum het probleem aanpakt, en welke niet. Dat concludeert Thomas Rams in een onderzoek in de USA naar het effect van antibiotica bij behandelingen van parodontitis en infecties rond implantaties. Antibiotica spelen een sleutelrol in het behandelen van parodontitis of vergelijkbare infecties rondom tandheelkundige implantaten. Rams vergeleek in een aantal studies de effecten van specifieke antibiotica op specifieke bacterien (Streptococcus constellatus, Streptococcus intermedius en Enterococcus faecalis) Hij concludeert dat combinaties van antibiotica meer effect hebben op parodontale aandoeningen dan hoge concentraties van een antibioticum. Ook stelt hij dat van patient tot patient verschilt hoe het geinfecteerde gebied reageert op antibiotica. Voor een effectieve behandeling raadt hij daarom een microbiologische analyse aan, voorafgaand aan het starten met antibiotica. Zo’n analyse kan in kaart brengen welk antibioticum de infectie kan aanpakken. De uitkomsten kunnen helpen om de zorg aan patienten met chronische parodontitis en geinfecteerde implantaten te verbeteren.
Flexure Strength and Hardness Number of Conventional Denture Base Material after 2.4% Glutaraldehyde Disinfection

This study reassesses the effect of glutaraldehyde disinfection on the flexure strength and hardness of commercial acrylic resin denture base material. Thirty specimens from a commercial heat cured denture base material were prepared according to the ADA specification No. 12 for denture base resins. Specimens for each test were divided into two groups. The first group was stored in distilled water for 48 hours (control) and the other one was soaked in glutaraldehyde for ten hours. I concluded that immersion of Stellon QC-20 for ten hours in 2.4% glutaraldehyde did not significantly affect its flexure strength, while reducing its hardness.
Serum lipid Profile and Nutritional Status of the Hypertensive Outpatients in University College Hospital, Ibadan. Int J Biochem Physiol 2018, 3(2): 000125

Background: Dyslipidaemia among hypertensive patients increases risks of cardiovascular morbidity and mortality. Nutritional status of the patients relates to the clinical diagnosis in confirming the cause of their ailment. This study aims to evaluate the lipid profile and its relationship with nutritional status of hypertensive outpatients attending University College Hospital in Ibadan. Methodology: This was a descriptive cross-sectional study involving the fifty-five (55) alternative hypertensive outpatients(32 females and 23 males) attending cardiology clinics of Medical Outpatients in University College Hospital, Ibadan, Oyo State, Nigeria. A semi-structured, interviewer-administered questionnaire was used to obtain patients’ socio-economic data. The mean of the last four (4) blood pressure readings and lipid profile of the patients were obtained from their hospital records. Anthropometric parameters, weight (kg), height (m), waist and hip circumferences of the patients were assessed. Descriptive and inferential statistics were employed in data analysis. Level of significance was placed at p<0.05. Results: The mean age of the patients was 56.7±12.3. Less than half (45.5%) of the patients were between the age 5064years. The mean BMI of the patients was 28.7±26.12 (kg/m2). A large number (36.4%) of patients were found to be overweight, (34.5%) were obese and (29.1%) had normal weight. There were more (46.9%) female patients obese than male patients. Large number (73.9%) male and (84.4%) female patients had waist-hip ratio above normal cutoff points for both sexes. Male patients had higher mean low lipoprotein, high density lipoprotein and triglycerides than female counterparts while female patients had higher mean total cholesterol than their male counterparts. A significant difference was observed in total cholesterol and low density lipoprotein profile between the male and Research Article
Effect of nitrogen fertilizer management on growth analysis of rice cultivars.

In order to study the effects level of nitrogen fertilizer on yield and physiological traits of rice cultivars (Oryza sativa L.), an experiment as factorial in RCBD with three replications was conducted during 2009 year in the Rice Research Institute, Iran, Rasht, central of Guilan and Rudsar, East of Guilan. Factors were cultivar (Khazar, Ali Kazemi and Hashemi), and nitrogen fertilizer levels (0, 30, 60, and 90 Kg N/ha). Characters measured were: leaf area index (LAI), Total of dry weight (TDW), leaf dry weight (LDW), Crop growth rate (CGR), relative growth rate (RGR), net assimilation rate (NAR), leaf area duration (LAD), leaf area ratio (LAR), leaf weight rate (LWR), specific leaf area (SLA), grain yield. Growth parameters were calculated during six growth stages by harvesting samples from leaf area index, leaf dry and total weight dry weight in all treatments. The comparison of calculated and measured amounts of growth indexes with use determination of regression coefficients (R2). Results of growth analysis indicated that, nitrogen increasing rates of fertilizer caused the increment of growth indexes. Khazar and Ali Kazemi Hashemi showed higher growth indices rather than Hashemi. Results indicated that cultivar and nitrogen fertilizer significantly effected on grain yield. Khazar and Ali Kazemi have the highest grain yield among cultivars. Also, Results indicated with increasing nitrogen fertilizer application, grain yield increased significantly (17،13 and 57 %). * Corresponding Author: Maral Moraditochaee  m.a4444@yahoo.com International Journal of Biosciences | IJB | ISSN: 2220-6655 (Print) 2222-5234 (Online) http://www.innspub. net Vol. 4, No. 5, p. 35-47, 2014
The Effects of Community Based Watershed Management on Livelihood Resources for Climate Change Adaptation the Case in Gemechis District, Oromiya

This study was carried out in Gemechis district, Oromiya regional state to evaluate effects of community-based watershed management on livelihood resources for climate change adaptation. A total of 240 sample households were selected randomly from all farmers engaged in farming activities. Data were collected through field observations, household questionnaires survey, focused group discussion and key informants interview. The qualitative data obtained were analyzed qualitatively using appropriate words. Quantitative data were analyzed by descriptive statistics such as frequency and percentages. Results of this survey indicated that more than half, i.e. 94.2%, 91.3% and 68.3% of the respondents were gained good attentiveness about soil bunds, stone bunds and contour plowing respectively. Likewise, crop rotation, intercropping, organic manure/compost and tree planting have acquired good attention by 85%, 90.8%, 100% and 100% of the respondents, correspondingly. However, only 10%, 6%, 6.7%, 11.7, 5% and 22.5% of the respondents revealed good awareness about trenches, eye brow basins, micro basins, check dams, and water ways construction, respectively. Considering watershed management practices as an alternative measure, 84.2%, 94.2%, 35% and 68.3% of the respondents were implement soil bund, stone bund, water ways and contour plowing on their farm land consecutively. Additionally, 27.03%, 90.8, 19.58, 1.7%, of them were implemented crop rotation, intercropping, mulching and fallowing on their farm land consecutively. Even though the study area is categorized under moisture stressed, the attention given for implementation of in-situ moisture conservation structures were very low. Only 16.6%, 15%, 6.7% and 11.7% of them were implemented trenches, eye brow basins, micro basins and semicircular bunds on their farm lands sequentially. This implemented watershed management interventions through community mobilization results multiple positive effects on people’s livelihoods resources. In line with this, 96.7% of the respondents were stated that soil erosion was reduced moderately (25-50%), 98 %, 93% and 78.8% of the respondents were also stated change in soil moisture retention, ground water table and capacity as a moderate (25-50%), respectively. And 96.7 % and 75% of the respondents were observed moderate improvement in soil fertility and crop yield respectively. Therefore, based this survey result it can be possible to conclude that watershed management intervention can bring significant change on the livelihood resources for climate change adaptation.
INFLUENCE OF PERCEIVED EMPLOYEES' PRESSURE ON INNOVATION IN THE TEA SUBSECTOR IN KENYA

A major constraint in decision making in a firm is the power of environmental elements. The power of the dominant coalition in an organization determines the course of strategic action. The dominant coalition can be viewed as a key stakeholder group who greatly influences decisions of a firm. A firm’s strategy therefore can be said to be influenced by stakeholder pressure. Stakeholders are known to disagree on the relative importance of innovations and may therefore use their resources to influence other stakeholders and resort to politics and power to affect implementation processes. The different positions of stakeholders and the associated differences in priorities and interests are likely to affect stages of the implementation process of innovation from the first stage of experiencing and defining a problem to looking for solutions. Tea industry in Kenya has identified a type of process innovation which is comparatively cheaper i.e. mechanical tea harvesting technology yet the perplexing thing is that the uptake of this technology is low despite its cost advantages. This study therefore provided an opportunity to empirically test the theoretical basis of this contradiction. It sought to establish the influence of perceived stakeholder pressure of employees’ stake holder group on innovation with regards to adoption of mechanical tea harvesting technology. The study employed diagnostic survey research design. The target population was all tea plantation firms in Kenya. The respondents were the managers in charge of these business units. A census enquiry was used due the small nature of the target population. Data collection was done using a semi-structured questionnaire that targeted both qualitative and quantitative data. Data processing and analysis employed both descriptive and inferential statistics which included correlation and logistic regression analysis. The results of the study showed that perceived employees’ pressure influence on innovation was negatively significant at 5% level of significance with beta coefficient and p value being -1.463 and 0.016 respectively. The goodness of fit based on Nagelkerke R square of the individual models was 0.248 the findings suggest that the employee stakeholder group is important in the tea subsector in Kenya with regard to firm’s decision to pursue innovation as perceived by managers in the industry. The findings are in consonance with expectation from both theory and past empirical research therefore further firming up underlying theories. Based on the findings, it is recommended that those firms wishing to successfully pursue innovation in mechanical tea harvesting technology must engage constructively with employees in order to get full benefits of the innovation.