Miracle-dz/UniFAR-FTUs huggingface dataset:
The Impact of Financial Distress on the Relationship between Managerial Ability and Audit Report Timeliness Evidence from Companies Listed on the Egyptian Stock Exchange

: Purpose – This study aims to test if there is a relation between managerial ability and audit report timeliness, as well as the relation between managerial ability and audit report timeliness conditioned on financial distress. The study was conducted on companies listed on the Egyptian Stock Exchange (EGX 100 Index). Design/methodology/approach – Sample includes 65 companies firm-year observations from non-financial companies listed on the Egyptian Stock Exchange (EGX 100 Index), during the period from 2016 to 2020. And the research hypothesis was tested using a multi-linear Regression model based on panel data. Findings – The results show that there is a negative and significant relation between managerial ability and audit report timeliness, meaning the greater the managerial ability, the lower the timing of issuing the audit report, which leads to speed up the issuance of the report. The results also show that the negative relation between managerial ability and audit report timeliness is weaker because it is financially distressed. These findings are robust to an alternative measure of managerial ability, audit report timeliness, and sensitivity analysis. Originality/value –The findings of the study are not only extended to the extant theoretical literature concerning the managerial ability in emerging capital market of Egypt, but also help users of financial reports and audit reports to determine the factors affecting the timing of releasing the auditor’s report, and determining the economic value of the information contained in these reports to make informed decisions. It also provides useful information for regulators about companies' motives for delaying the auditors' report.
Viral load and B-catenin level correlation study in patients with chronic hepatitis B virus

Hepatitis a general term which refers to inflammation of the liver. It may result from various causes, both infectious ( viral, bacterial, fungal, and parasitic) and noninfectious (alcohol, drugs, autoimmune diseases, and metabolic diseases). The hepatitis B X protein (HBx) plays a role in the epigenetic regulation of HBV replication. Real-time PCR has catalysed wider acceptance of PCR because it is more rapid, sensitive and reproducible, while the risk of carryover contamination is minimised. The present study is a case-control study design comprise a total of 58 patient with hepatitis B of which 29 patients were with chronic infection and additional 29 patient with chronic hepatitis, and 30 apparently healthy control subjects. In the current study, fifty - eight diagnosed hepatitis B virus patients were enrolled. The correlations of study biomarkers with viral load in the (chronic hepatitis group) of HBV patients. B-catenin showed a significant positive correlation with viral load in chronic hepatitis group (r = 0.387, p = 0.038).
COMPARISON BETWEEN UTERINE EXTERIORIZATION AND IN-SITU REPAIR OF UTERUS IN CAESARIAN SECTION

Background: Cesarean delivery (CD) is one of the most common surgeries performed throughout the world. Many surgical techniques exist to perform CD, but the most optimal technique to limit maternal morbidity is still subject to debate. One aspect of this debate relates to the method of uterine repair following delivery and its potential impact on maternal morbidity. Objective: To compare uterine exteriorization with in situ repair with duration of surgery and blood loss as primary outcome and postoperative or intraoperative complications of cesarean delivery as the secondary outcome. Patients and methods: The current study is a double-blinded randomized clinical trial was conducted at Beni-suef General Hospital between December 2019 and December 2020. This study was planned to be conducted on 200 pregnant females that were undergoing an elective cesarean section at full term. The patients were randomly allocated into two equal groups: Group 1: 100 women with in-situ repair of uterine incision. Group 2: 100 women with exteriorization of the uterus for repair of uterine incision. Results: Hemoglobin levels showed that the mean reduction in hemoglobin level was in the in-situ group more than the exteriorization group. As regard duration of the operation, exteriorization of the uterus had a significant less time than in-situ uterine repair. The occurrence of intra-operative nausea & vomiting increased markedly in the exteriorization group than in the in-situ group. Regarding post-operative pain, it was significantly more in the exteriorization group than in the in-situ group. There was no significant difference between in-situ and exteriorization groups regarding the post-operative febrile illness, wound complications, time of mobilization, time of return of bowel habits, time of oral intake and duration of hospital stay. Conclusion: Exteriorization of the uterus has less time consuming in the operation, decrease blood loss and decrease the post-operative drop in the hemoglobin level. On the other hand, in-situ uterine repair has much less post-operative complications (nausea, vomiting, pain and febrile illness) than the exteriorization group.
HIV-Associated Neurocognitive Disorder (HAND): Obstacles to Early Neuropsychological Diagnosis

Abstract Despite the recent advances in HIV treatment, HIV-associated neurocognitive disorder (HAND) prevalence remains high, especially in the mild forms. Current recommendations endorse routine screening for HAND and early identification, but there are several obstacles in diagnosing and managing cognitive impairment in people living with HIV. The purpose of this review is to provide an overview of the concepts and diagnostic tools in the field of HAND and report on the strengths and limitations of currently available approaches.
Differences in Data Trustworthiness and Risk Perception between Bar Graphs and Pictograms

We investigated whether differences in presentation style affect risk perception, understanding, preference, and trust toward data. One hundred and sixty Fukushima Medical University students were shown the lifetime probability of breast cancer incidence for a 50-year-old woman, presented in both a pictogram and a horizontal bar graph format. Participants rated each of the following on a five-point scale by looking at each figure: risk perception, perceived truth of data, and comparative risk perception. The perceived truth of data was high for pictograms, especially among men and among those defined as having lower health literacy. Women correctly perceived the risk of breast cancer as higher than that of dying in a car accident when the data were presented on a pictogram. There was no difference in risk perception, perceived truth of data, or comparative risk perception arising from being shown the bar graphs and the pictograms in a particular order. There was a 50/50 split on which type of graph was perceived as easier to understand, but the preference was for the pictogram format. It is important to devise a visual method of health communication that considers the purpose of the information and characteristics of the target audience.
Numerical Modeling of a Dynamic Pile–Soil Interaction in Layered Soil Media

Due to use of pile foundations for important structures such as tall chimneys, television towers, high rise buildings, high retaining walls, offshore structures, safe and economic design of types of foundations under dynamic loading is especially important. First of all, it is necessary to investigated complexity of the issues related to the behavior of pile and pile-soil interaction evaluated the effects of the earthquake and methods of foundations analysis. Interactions between the components of the piled raft foundation have a significant influence on the analysis. Therefore, the interaction effects have been fully considered. ABAQUS 6.10 software has been used for analysis models. The models have been calibrated against available certified models. Researchers have rarely studied the effects of seismic stations for piled raft foundations. To get comparable results, the accelerograms have been scaled before performance of the piled raft foundation studied in two layers of soil media. The effect of raft foundation thickness, length, and diameter of the piles have been studied under the Bam earthquake accelerograms in the three of seismic stations. The results show that maximum and differential settlement decreases and moment is transferred to the cap pile increase when increase raft thickness.
Gestural interaction in the kitchen: Insights into designing an interactive display controlled by hand specific on-skin gestures

Abstract The kitchen is one of the busiest and messiest hubs of a home, where the hands are usually spoiled with food. In this setting, gestural interaction can offer several advantages: efficient, intuitive, and touch-free orchestration of interactive devices. Yet, research scarcely investigates the user's perspective on gesture-based systems in the kitchen and lacks designs developed through a user-centred process. With the contribution of 234 participants, we conducted formative studies that investigated users' expectations, perceived benefits, and concerns of gesture-based control in the kitchen. These studies guided our conceptual design ‘2HandTouch’, an information display controlled by Hand Specific On-Skin Gestures (HSoS). Then, we evaluated the user experience of this design through a summative user study. We introduced four perceived benefits of HSoS use in the kitchen that has not been visible in such detail. These are i) hygiene, (ii) time management, (iii) imminent control, and (iv) an uninterrupted cooking practice. We also provided broader implications of our work for designing gesture-controlled devices in the kitchen context.
Adaptive Sliding-Mode Synchronization of the Memristor-Based Sixth-Order Uncertain Chaotic System and Its Application in Image Encryption

This article presents a memristor-based sixth-order chaotic circuit which is designed based on Chua¡ ¯ s circuit using flux-controlled memristors and charge-controlled memristors. The chaotic characteristics are analyzed, and the chaotic phase diagrams are drawn. The specific upper bound information of the model uncertainty and external disturbance is unknown. We design an adaptive terminal sliding-mode control law for such chaotic systems, which not only compensates the influence of the uncertainty and disturbance but also ensures that the synchronization error system is fixed-time stable when the sliding motion takes place. Also, the accessibility of the sliding surface is guaranteed. Thus, the sufficient conditions for the synchronization of the considered systems are derived. Simulation examples show the significance and superiority of the control scheme. The synchronization strategy is applied to image encryption, and the results show that the encryption effect is excellent and has strong anti-disturbance ability.
Regionalization strategy affects the determinants of fish community structure

Freshwater bioassessment programmes yield valuable information for assessing the diversity and distribution of freshwater organisms and can be related to environmental variables through the use of multivariate methods. Regionalization and subsetting strategies are widely used in this regard, but the effects on the discerned relationships are largely unexplored. In this paper, we used a partial redundancy analysis (pRDA) to investigate the influence of different environmental variables on (i) fish community structure, (ii) the explanatory power of spatial and environmental variables, and (iii) ranking of the most relevant variables for the fish community structure in Poland. We performed the analysis at the national level and for different regionalization/subsetting strategies based on hydrography (coarse resolution: river basins, fine resolution: water regions), topography, biogeography and fish‐based river typology. Depth, slope and sediment type were three most relevant predictors at the national level and for the majority of subsets. However, compared to the national level, a significant misalignment in predictors rankings was found for a large fraction of the identified subsets. Overall, river basin subsetting provided limited gain in information compared to the national level, while water region subsetting yielded higher variability in the predictive capacity of the pRDA models and increased the share of variance explained by spatial pattern which might obscure environmental effects. Thus, it is recommended to use biotic relevant subsetting methods based on elevation or fish indicators to better capture the variability of the dataset and provide simple and informative relationships between the fish community structure and the environmental variables.
Pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan terhadap Pertumbuhan Laba

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan Terhadap Pertumbuhan Laba pada perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Data yang digunakan merupakan data sekunder dan metode yang digunakan dalam penelitian ini yaitu analisis regresi data panel dengan bantuan Eviews 10 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antar variabel satu dengan variabel lainya. Sampel dalam penelitian ini terdiri dari 32 perusahaan yang terdaftar di Bursa Efek Indonesia selama 5 tahun dari 2014- 2018 dengan purposive sampling sebagai metode pengambilan sampel. Hasil penelitian ini bahwa variabel ukuran perusahaan secara parsial berpengaruh signifikan terhadap pertumbuhan laba, Current Ratio secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba dan perputaran persediaan berpengaruh signifikan terhadap pertumbuhan laba.Hasil regresi secara simultan diperoleh bahwa ukuran perusahaan, current ratio dan perputaran persediaan secara bersama-sama berpengaruh signifikan terhadap pertumbuhan laba. Kata kunci: Ukuran Perusahaan, Current Ratio, Perputaran Persediaan, Pertumbuhan laba. Abstract: This study aims to see the influence of the Company Influence, Current Ratio and Inventory on Profit Growth in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The data used is secondary data and the method used in this study is panel data regression analysis with the help of Eviews 10 to obtain a comprehensive picture of the relationship between one variable and another. The sample in this study consisted of 32 companies listed on the Indonesia Stock Exchange for 5 years from 2014-2018 with purposive sampling as the sampling method. The results of this study indicate that the company size variable partially has a significant effect on profit growth, the current ratio partially has a negative and significant effect on profit growth and inventory turnover has a significant effect on profit growth. The simultaneous regression results show that company size, current ratio and inventory turnover together have a significant effect on profit growth. Keywords: Company size, Current Ratio, Inventory Turnover, Profit Growth
Holding Back or Letting Go? The Effect of Emotion Suppression on Relationship Viability in New Venture Teams

Drawing on emotion regulation theory, this study investigates if and how emotion suppression informs relationship viability within new venture teams (NVTs) when such teams face obstacles. In particular, we use a dyadic approach to examine the suppressor’s authenticity and team members’ perceptions of appropriateness as mediators in the link between emotion suppression and relationship viability. A round-robin study with 93 respondents nested in 37 NVTs, which generated 167 observations, provides empirical support for the theoretically derived model by showing that both authenticity and appropriateness fully mediate the relationship between emotion suppression and relationship viability. In particular, the findings show that the negative indirect effect of emotion suppression on relationship viability via authenticity is larger than the positive indirect effect via appropriateness. A follow-up study after two years indicates that relationship viability and emotion suppression significantly predict venture survival. Together, these findings make ample contributions to the literature and provide interesting opportunities for further research.
Economic Development, Fiscal Ecological Compensation, and Ecological Environment Quality

Focusing on the exploration of the important role of fiscal ecological compensation in green development, this paper incorporates fiscal ecological compensation into the analytical framework of green development. Based on samples of data from county areas in China in 2017 and 2018, this paper empirically examines the shape of the green development routes in county areas in China. On this basis, this paper explores the impact and mechanism of fiscal ecological compensation on the green development path in China. The empirical results show that there is a nonlinear, N-shaped relationship between economic development and the ecological environment in China within the range of the sample examined. Fiscal ecological compensation has a direct governance effect on the ecological environment of deterring ecological damage and providing financial compensation. Fiscal ecological compensation has an indirect impact on the ecological management of different regions by influencing economic development. Therefore, while focusing on transforming the economic development model, local governments should adopt policy instruments such as expanding the coverage of financial ecological compensation, deepening the design of the financial ecological compensation system, and systematically evaluating the effects of financial ecological compensation policies. The government should further improve and optimize the fiscal eco-compensation system in order to help China’s green and high-quality development.
A Multitask Convolutional Neural Network for Artwork Appreciation

The computational aesthetics of pictorial art is an important part of human artistic creation, and the computational aesthetics of pictorial art images is a computationally computable human aesthetic process using machines, which has important applications and scientific significance in the automated analysis of large-scale paintings and the computational modeling of perception by machines. To this end, this paper proposes a multitask convolutional neural network model for emotion and rating of artworks. (1) An artwork appreciation dataset consisting of fifty Chinese paintings and fifty Western oil paintings was created, and twenty subjects were recruited to score the art appreciation of one hundred artworks in the dataset, covering both painting aesthetic evaluation and painting emotion evaluation. (2) Based on the artwork art appreciation dataset, an AlexNet-based convolutional neural network model is proposed to utilize the powerful feature extraction and classification capabilities of neural networks to complete artwork art appreciation, and an oversampling method and multitask learning method are used to improve the overall recognition accuracy. (3) Compared with the combination of traditional manual features + machine learning algorithms, the end-to-end multitask convolutional neural network proposed in this paper has the highest accuracy rate of 74.57%/71.43%/74.12%.
Evidence for a Strong Relationship between the Cytotoxicity and Intracellular Location of β-Amyloid

β-Amyloid (Aβ) is a hallmark peptide of Alzheimer’s disease (AD). Herein, we explored the mechanism underlying the cytotoxicity of this peptide. Double treatment with oligomeric 42-amino-acid Aβ (Aβ42) species, which are more cytotoxic than other conformers such as monomers and fibrils, resulted in increased cytotoxicity. Under this treatment condition, an increase in intracellular localization of the peptide was observed, which indicated that the peptide administered extracellularly entered the cells. The cell-permeable peptide TAT-tagged Aβ42 (tAβ42), which was newly prepared for the study and found to be highly cell-permeable and soluble, induced Aβ-specific lamin protein cleavage, caspase-3/7-like DEVDase activation, and high cytotoxicity (5–10-fold higher than that induced by the wild-type oligomeric preparations). Oligomeric species enrichment and double treatment were not necessary for enhancing the cytotoxicity and intracellular location of the fusion peptide. Taiwaniaflavone, an inhibitor of the cytotoxicity of wild-type Aβ42 and tAβ42, strongly blocked the internalization of the peptides into the cells. These data imply a strong relationship between the cytotoxicity and intracellular location of the Aβ peptide. Based on these results, we suggest that agents that can reduce the cell permeability of Aβ42 are potential AD therapeutics.
Physical Activity and Long-Term Risk of Breast Cancer, Associations with Time in Life and Body Composition in the Prospective Malmö Diet and Cancer Study

Simple Summary Regular physical activity has long been recognized as an important preventive measure against many chronic diseases including breast cancer. Whether the benefits differ by time in life or body composition are yet to be answered. With this research, we aimed to expand the knowledge regarding the association between physical activity and breast cancer risk. We confirmed an overall 23% lower long-term breast cancer risk among women engaging in high (corresponding to >1 h daily walking per week) vs. low physical activity and showed that physical activity exerts its greatest benefits to women during or after menopause, or among women with body compositions (waist circumference, body fat, or BMI) in the upper-normal-to-overweight range. Abstract Being physically active as part of everyday life reduces breast cancer risk. Less is known whether the benefits of an active lifestyle differ depending on the timing of physical activity in life or anthropometric characteristics. The aim of this study was to bring further insights to the association of physical activity in relation to menopausal status and body composition with breast cancer risk by making use of a prospective Swedish cohort (Malmö Diet and Cancer Study) with long-term follow-up. Physical activity information of 15,983 participants for the past 12 months prior to study entry was assessed according to metabolic equivalent task (MET)-hours/week to integrate duration and intensity of reported activities. During 23.2 years median follow-up, 1302 invasive breast cancers occurred. Women reporting a high physical activity at study baseline, corresponding to >1 h daily walking/week (≥28.5 MET-h/week), had a 23% lower long-term breast cancer risk (HRadj = 0.77, 95% CI 0.66–0.90) than those reporting low physical activity, being most pronounced among perimenopausal and postmenopausal women, and women with waist circumference, body fat percentage, or BMI in the upper-normal and overweight range. For premenopausal women or women having obesity or the largest body composition, high physical activity alone did not modify the breast cancer risk, suggesting additional preventive measures indicated in these groups to reduce the long-term risk of breast cancer.