Miracle-dz/UniFAR-FTUs huggingface dataset:
Showcasing Audit Quality through Voluntary Public Disclosure of Audit Quality Indicators

: Public accounting firms continuously invest significant resources into enhancing audit quality. In this paper, we summarize Brown and Popova’s (2019) key findings related to public disclosure of audit quality indicators (AQIs) and discuss important implications for audit practitioners. Specifically, we discuss the current landscape of AQI disclosure from a regulatory and practitioner standpoint, and we provide recommendations for audit practitioners to consider when developing their own framework for AQI disclosure. Finally, we discuss how important stakeholder groups such as individual investors are influenced by AQI disclosures when making significant decisions concerning the audit firm (e.g., making auditor ratification decisions) and the audit client (e.g., making investment changes). The insights provided in our summary inform audit practitioners on how to showcase their audit quality enhancement efforts through voluntary AQI disclosure. SUMMARY: Public accounting firms continuously invest significant resources into enhancing audit quality. In this paper, we summarize Brown and Popova’s (2019) key findings related to public disclosure of audit quality indicators (AQIs) and discuss important implications for audit practitioners. Specifically, we discuss the current landscape of AQI disclosure from a regulatory and practitioner standpoint, and we provide recommendations for audit practitioners to consider when developing their own framework for AQI disclosure. Finally, we discuss how important stakeholder groups such as individual investors are influenced by AQI disclosures when making significant decisions concerning the audit firm (e.g., making auditor ratification decisions) and the audit client (e.g., making investment changes). The insights provided in our summary inform audit practitioners on how to showcase their audit quality enhancement efforts through voluntary AQI disclosure.
Manipulation of Transaction Value to Reduce Fees for Acquisition of Land and Building Rights

The purpose of this study is to analyze the responsibility of taxpayers who manipulate transaction values in order to reduce Fees for Acquisition of Land and Building Rights (BPHTB). This research is inspired by the results of previous research that many BPHTB taxpayers manipulate transaction values to reduce BPHTB, but they are missed from legal responsibility, so that their actions seem normal in society and are not perceived as despicable and violating of the law. This research is a normative legal research using a statutory approach, so that it can be seen how the responsibility of taxpayers who are not honest in paying BPHTB. The results showed that in statutory regulations cannot be found administrative sanctions imposed on taxpayers who manipulated transaction values to reduce BPHTB. In fact taxpayer's actions are really detrimental regional finance, because their taxes are paid to the Regional Treasury as the original financial resources. Sanctions contained in statutory regulations are only criminal sanctions, as regulated in Article 174 of Law Number 28 of 2009 with the threat of imprisonment for a maximum of one year if due to negligence and a maximum of two years if done intentionally.
Reactivity of ferrihydrite and ferritin in relation to surface structure, size, and nanoparticle formation studied for phosphate and arsenate

Ferritin (Ftn) is a natural protein that can store metal (hydr)oxide nanoparticles of tunable size in its cavity and bind oxyanions. This quality can be used in water purification by applying nanotechnology. As our study suggests, the adsorption behavior of engineered ferritin strongly resembles that of ferrihydrite (Fh) which is in nature the most insoluble and stable Fe (hydr)oxide at the nanoscale due to its exceptionally low surface Gibbs free energy. For freshly prepared Fh, the adsorption of phosphate has been measured and modeled as a function of pH (4–11), solution concentration (μM–mM), and background electrolyte level (0.01–1 M). In connection to surface complexation modeling (SCM) the surface structure of Fh has been analyzed, quantifying the unique polyhedral surface composition with singly coordinated surface groups that may form either monodentate or bidentate surface complexes. The spherical double layer theory has been implemented for downscaling to very small cluster sizes, which is vital for studying nanoparticle behavior in natural as well as synthetic systems. Modeling suggests the formation of very small Fh clusters when particles are produced in the absence of Ftn by instantaneous Fe(III) neutralization, leading at pH 7 on average to 62 ± 3 Fe per particle with a solubility product of log Qso = −37.3 ± 0.2. The corresponding size of the critical nucleus (nFe = 11 ± 2) matches well with the smallest imaginable Fh cluster with a Fe13 Keggin structure. Application of the model to engineered ferritin (Ftn) suggests that in the initial step of preparation, more than one Fe (hydr)oxide cluster per ferritin can be formed, having a very small size (nFe ∼17). The initial clusters, metastable in Ftn, can grow at stepwise additions of Fe and will fuse to a large singlet above ∼1000 Fe per Ftn. However, the clusters remain very small (∼20 ± 5 Fe) when Ftn is loaded with Fe in the presence of PO4. These ultra-small clusters are stabilized by the adsorption of PO4 (∼5–10 PO4 per cluster) that decreases the surface Gibbs free energy (Gsurf). At a large decrease in Gsurf due to ion adsorption, Fe-oxyanion networks will form that can be important in terrestrial and aquatic systems.
Electroencephalogram Based Medical Biometrics using Machine Learning: Assessment of Different Color Stimuli

Article history: Received: 17 December, 2020 Accepted: 29 March, 2021 Online: 05 May, 2021 A methodology of medical signal-based biometrics has been proposed in this paper for implementing a human identification system controlled by electroencephalogram in respect of different color stimuli. The advantage of biosignal based biometrics is that they provide more efficient operation in simple experimental condition to ensure accurate identification. Red, Green, Blue (primary colors) and Yellow (secondary color) were chosen as the color stimuli for making more comfortable EEG regenerating environment. Four supervised classification models, namely, Logistic Regression (LR), KNearest Neighbor (KNN), Support Vector Machine (SVM) and Random Forest Classifier (RFC) were trained and tested for assessing the performance of the EEG based biometric identification, with fivefold cross-validation. Four different measures (sensitivity, specificity, accuracy and area under the receiver operating characteristic curve) were used to evaluate the overall performance. The results suggested that Blue color stimuli perform the best among all the color stimulus with an accuracy ranging from (77.2-88.9%). The classifiers identify each of the subjects with any color having an accuracy ranged from (70.9-88.9%), and the RFC shows the best accuracy which is 88.9% in the case of blue color stimuli.
Pronunciation Errors of English Front Vowels by Yemeni EFL Learners

In the domain of English as a foreign language, many learners still face some difficulties in articulating vowel sounds of English, particularly the front ones. This study attempts to describe Yemeni EFL learners' errors while pronouncing the English front vowels. The subject of this study was the eighth-semester students studying at the English department, Faculty of Education, Mahweet branch, Sana'a University. The descriptive qualitative approach was utilized in this study. The data was collected by recording learners' pronunciation of English front vowel minimal pairs. The data was then compared with the ones produced by an English native speaker. The findings resulted were confirmed by the spectrogram technique to identify the formants of F1 and F2 made by the learners in Praat Software Device. English front vowels /i / - / I /- / Ԑ / and / ae / were the target sounds. The study's findings revealed that Yemeni EFL learners' pronunciation differs from those produced by native English speakers. It was also revealed that Yemeni EFL learners are still struggling in articulating English front vowel sounds due to the influence of the sound system of their native language that causes such pronunciation problems in the target language.
Topography based local spherical Voronoi grid refinement on classical and moist shallow-water finite volume models

Abstract. Locally refined grids for global atmospheric models are attractive since they are expected to provide an alternative to solve local phenomena without the requirement of a global high-resolution uniform grid, whose computational cost may be prohibitive. The Spherical Centroidal Voronoi Tesselations (SCVT), as used in the atmospheric Model for Prediction Across Scales (MPAS), allows a flexible way to build and work with local refinement. Alongside, the Andes Range plays a key role in the South American weather, but it is hard to capture its fine structure dynamics in global models. This paper describes how to generate SCVT grids that are locally refined in South America and that also capture the sharp topography of the Andes Range by defining a density function based on topography and smoothing techniques. We investigate the use of the mimetic finite volume scheme employed in the MPAS dynamical core on this grid considering the non-linear classic and moist shallow-water equations on the sphere. We show that the local refinement, even with very smooth transitions from different resolutions, generates spurious numerical inertia-gravity waves that may even numerically de-stabilize the model. In the moist shallow-water model, where physical processes such as precipitation and cloud formation are included, our results show that the local refinement may generate spurious rain that is not observed in uniform resolution SCVT grids. Fortunately, the spurious waves originate from small-scale grid-related numerical errors and therefore can be mitigated using small amounts of numerical diffusion. We show that, in some cases, the clouds are better represented in a variable resolution grid when compared to a respective uniform resolution grid with the same number of cells, while in other cases, grid effects can deteriorate the cloud and rain representation.
Toward Sustainable Environmental Management of Healthcare Waste: A Holistic Perspective

The management of healthcare waste requires a sustained and holistic approach involving a range of parties. This is challenging for governments, especially in developing countries, where waste management systems have limited capacities for addressing the issue. Using Saudi Arabia as a case study, this paper followed a multi-method approach, including policy analysis, observation, semi-structured interviews, and a focus group, to explore the country’s healthcare waste management system. The study estimated that Saudi government hospitals across the country, every year, throw away in landfills paper (27,000 tons), plastic (15,000 tons), food (10,000 tons), glass (8000 tons), and metal (7000 tons). Regrettably, all these tons of materials end up in landfills without any form of recycling. A number of challenges were identified, reflecting mainly the lack of a legal framework, waste training, coordination among stakeholders, and social responsibility. This study generated new knowledge about waste management systems by exploring how their performance is shaped by the processes occurring at the policy, organization, and individual levels.
Development and Assessment of New Bioactive Glass Fiber Post. Part II: Ion’s Release

Objectives: This study was designed to develop and assess the ions release property of an innovativeexperimental bioactive fiber-reinforce composite as a new material for an intra-canal post.Study Design: An in vitro studyMaterials and Methods: Surface treated unidirectional E-glass fiber were impregnated and implanted witha triple cure, self-adhesive ACTIVA BioACTIVE resin cement to fabricate an experimental bioactive glassfiber post using hand lay-up moulding technique and polytetrafluoroethylene (PTFE) moulds, The cylindricaland rectangular form specimens were prepared, for each specimen, ensure 3min for self-cure setting, thenlight-cured for the 40s. The specimens were individually immersed in a deionized (DI) water, and sodiumchloride solution to assess the fluoride ion release, and calcium-phosphate ions release sequentially. VirginACTIVA BioACTIVE cement was used as a reference group for all investigations.Statistical analysis used: Statistical analysis was achieved by means of independent variable t-test, onewayANOVA, and Bonferroni Pairwise comparisons utilizing IBM-SPSS software.Results: Experimental material recognized a significant reduction in F-, Ca+2, and PO43- release afterreinforcement compared to virgin ACTIVA BioACTIVE.Conclusions: The ACTIVA BioACTIVE cement’s reinforcement process reduced the ion release intensityof the material but not affected the releasing pattern.
Fermentation Quality and Aroma Profile of Winter Cereals and Italian Ryegrass Plus Winter Cereal Mixture Silages

During silage making microbial fermentation produces an array of end products which can influence the odour of the final silage and can also change many nutritive aspects of a forage. The objective of this study was to evaluate the fermentation quality and aroma profile of winter cereals and Italian ryegrass (Lolium multiflorum Lam., IRG) plus winter cereal mixture silages detected with an electronic nose. Four mixtures (mixture A: triticale, oats, barley and wheat; mixture B: triticale, barley and wheat; mixture C: IRG and oats; mixture D: IRG, oats, triticale, barley and wheat) were harvested, wilted and ensiled in laboratory-scale silos (n = 80) without additives. Mixture C had higher (P < 0.05) mold and yeast (Log10 CFU (colony forming unit)/g) counts compared to mixture B. Mixture B and C had higher acetic acid (AA) content than mixture A and D. The lactic acid (LA) content was higher for mixture B than mixture C. At the end of 90 days fermentation winter cereal mixture silages (mixture A and B) had similar aroma pattern, and mixture C was also similar to winter cereal silages. However, mixture D had different aromatic pattern than other ensiled mixtures. Both the principal component analysis (PCA) score plot for aroma profile and linear discriminant analysis (LDA) classification revealed that mixture D had different aroma profile than other mixture silages. The difference was caused by the presence of high ethanol and LA in mixture D. Ethyl esters such as ethyl 3-methyl pentanoate, 2-methylpropanal, ethyl acetate, isoamyl acetate and ethyl-3-methylthiopropanoate were found at different retention indices in mixture D silage. The low LA and higher mold and yeast count in mixture C silage caused off odour due to the presence of 3-methylbutanoic acid, a simple alcohol with unpleasant camphor-like odor. In general, the electronic nose (EN) results revealed that the ensiled mixtures were dominated by ethyl ester likely producing pleasant fruity odors which could increase the intake of ensiled mixtures. However, the technology is suitable in finding off odor compounds of ensiled forages that may likely reduce feed intake.
Critical Metadata Analysis and Data Visualization of United States, United Kingdom, and Ireland World Leaders Twitter Responses to COVID-19

Governments use their personal social media platforms, specifically Twitter, to promote their messaging and the perception of the COVID-19 pandemic and highlight key strategies and policy priorities. Data presented on social media outlets differ from the data presented by the WHO and the CDC. This critical metadata analysis uses visual rhetoric because “rhetoric has come to be used not just as means of producing effective communications, but also as a way of understanding communication” (Selzer, p. 280). Further, the argument has been made that the governmental systems and leaders utilized Twitter to promote their personal views on and experiences with COVID-19, in addition to implementation strategies on how to deal with the pandemic, how to safely engage with others, and the rules for future public engagement.
Evaluation of Adding Aqueous Extract of Opuntia Ficus Indica Leaves To Tris Extender on the Criteria of Awassi Rams Semen Stored at Cooling

This study was conducted to explore the adding effect of Opuntia Ficus Indica extract (OFI) to Tris extender preserved of Awassi rams semen characteristics. This study was carried out at the Animal Farm of the Animal Production Department / College of Agricultural Engineering Sciences/ University of Baghdad. Semen was extended using Tris extender with adding different concentrations of OFI extract which were 0% (control group), 0.5% (T1), 1% (T2), and 3% (T3). The effect of additives was studied during different preservation periods 0, 24, and 48 hours at 5°C. Adding 1% of OFI extract significantly increased (P≤0.05) individual sperm motility at different time post- cooling. While adding 0.5, 1, and 3% of OFI extract decreased sperm’s abnormality after 24 hours post-cooling. Also, using 0.5 and 1% of OFI extract improved plasma membrane integrity at 24 and 48 hours post-cooling. The sperm viability significantly increase (P≤0.05) in T2 group at zero time and after 24 hours post-cooling. This study proved that adding 3% of OFI extract to diluted Awassi rams semen may be lead to sperm damage.
Bleeding is associated with intravenous immunoglobulin and therapeutic plasma exchange use in heparin‐induced thrombocytopenia: A propensity matched analysis

Intravenous immunoglobulin (IVIG) and therapeutic plasma exchange (TPE) are used in select cases with heparin‐induced thrombocytopenia (HIT). In a cross‐sectional analysis, a propensity matched sample was generated by IVIG or TPE treatment status to assess the primary outcome of mortality. In 500 HIT cases, IVIG or TPE was not associated with increased mortality (OR = 1.46; 95% CI: 0.81–2.63, p = 0.2052) but was associated with a higher likelihood of major bleeding (OR = 1.75; 95% CI: 1.03–2.96, p = 0.0376). The use of IVIG or TPE in HIT cases with bleeding contraindications to standard therapies should be further investigated.
Aspects of Professional Collaboration in a Lesson Study

We examine aspects of professional collaboration in a lesson study conducted with mathematics teachers from the final years of basic education belonging to public schools in the State of Rio Grande do Sul, Brazil. The lesson study, conceived as a professional development approach focused on collaboration and reflection, took place in the 2nd semester of the 2019 school year, organized in 12 meetings of 2.5 hours each, and involved 8 tenured teachers in schools belonging to the 15th Regional Education Coordination of that State. The empirical material of the study consisted of the field notes produced at each meeting of the lesson study, the data from an initial questionnaire administered to the teachers, as well as the transcription of the audio recordings of the interviews with the participants and of the sessions of the lesson study. The qualitative and interpretative analysis showed that the dynamics of the lesson study enhanced several basic aspects of collaboration, namely mutual encouragement and support, cooperation and shared reflection.
Electrocardiographic findings in non-critical patients with coronavirus disease-2019

Background/Aim: Cardiovascular involvement in patients with coronavirus disease 2019 (COVID-19) is closely related to the course of the disease; however, this issue has not been adequately studied in Turkey. Thus, we aimed to investigate the electrocardiography (ECG) findings in noncritical patients with COVID-19 in Turkey. Methods: This retrospective cohort study was conducted on non-critical patients with COVID-19 with no history of any cardiac disease. The laboratory parameters and ECG findings of the patients at the time of admission were analyzed. Results: In total, 100 patients with a mean age of 56.8 (16.7) years were included in the study, among which 54 were males. The rate of patients having at least one abnormal ECG finding, ST segment pathology, and elevated troponin level were 58%, 26%, and 48%, respectively. The respiratory rate and mean troponin level were higher and the mean lymphocyte count was lower in patients with ST segment pathology than in patients without. The respiratory rate, fibrinogen level, and incidence of T negativity and abnormal ECG findings were higher, and the lymphocyte count was lower in patients with elevated troponin levels than in patients with normal troponin levels (P 0.03 mg/mL (P<0.001, area under the curve: 0.763, sensitivity: 61.5%, and specificity: 90.5%). Conclusion: Cardiac involvement is very common in patients with COVID-19, and elevated cardiac troponin levels and pathological ECG findings are observed.
EFL Students’ Use of Transition Signals in Essay Writing

This study is aimed to explore the use transition signals used by EFL students in essay writing in higher education level. Particularly, this essay will be conducted to English Language Education Study Program students at University of Widya Gama Mahakam Samarinda. This research is a qualitative study with content analysis research design where twenty-six comparison and contrast essays of the third semester students were analyzed by using coding which indicates transition signals used by students. Additionally, in-depth interview also applied to the students who are considered as less active users of transition signals in their writing in order to figure out deeper on what difficulties they found during writing the essay. The findings of this research reveal three major result i.e. most of students are succeed to use compare and contrast type of transition signals to compose their comparison and contrast essay, the students mostly use time order transition signals to make their essay coherent, and two out of twenty-six students have no transition signals to be used on their essays. Result from interview shows that the students still lack of understanding toward when, where, and what type of transition signals can be used for certain context. Pedagogical implication is discussed further in this research.