Miracle-dz/UniFAR-FTUs huggingface dataset:
External Audit Quality and Value Creation: What Relationship in the Cameroonian Context

A financial statement audit is an essential tool for reducing information asymmetry and maintaining an efficient market environment. However, if the audit strives to improve financial performance, there must be credibility and reliability. This research verifies the link between external audit quality and value creation while controlling for other exogenous factors (the size and age of the firm). Given that most research on this relationship has been carried in the context of developed countries and much more on listed companies, this study adopts a new approach to investigate the contribution of external audit in improving the value creation by unlisted companies like Cameroon. The audit quality was captured by the competence and the independence of the auditor. The creation of value is measured by the evolution of turnover and net income. Using the logistic regression analysis on data collected on a sample of 97 public limited companies in Cameroon, it is proved that audit quality has a positive and significant influence on value creation. Belonging to the Big Four, providing services other than external audit and the evolution of audit fees have no significant impact on value creation. As control variables, the company’s size does not explain value creation, but the firm’s age does. It is recommended that the management hire a competent auditor who respects the steps of the audit process to create more value. Due to the importance of having a high-quality audit, further studies should explore other external audit quality variables such as co-auditing, adherence to the audit timetable, and the time allowed for audit assignments.
Hogget oestrus synchronisation: a comparison of CIDR and sponges

Oestrus synchronisation in hoggets was compared using either polyurethane sponges containing progestagen or 9 mm diameter silicone elastomer CIDRs (controlled internal drug releasers) in 600 hoggets in 3 trials. CIDRs and sponges were removed after 12 days in late May and 200 IU PMSG gtven to hoggets in 2 of the trials. Hoggets in the third trial received 0 or 300 IU PMSG. Half of the hoggets were shorn 1 month prior to the 4-day joining with entire rams. The loss rate of CIDRs and sponges was low (2%). No hoggets mated in the first 24 hours after removal and most matings occurred during the second day. During the peak of mating, more CIDR-treated hoggets appeared to mate in 2 trials, but fewer in the third (28 ~4470 P< 0.01). By the end of the entirejoining, there was little differenc:e in total mated. Treatment with CIDRs or sponges did not affect ovarian activity. Pregnancy rates were unaffected by method of synchronisation in 2 trials and improved by CIDRs in the thircJ (38 Y 20% P(O.05). Shearing generally had no effect on reproductive performance. PMSG improved oestrous and ovarian activity, but did not affect pregnancy rate. CIDRs were an effective substitute for sponges in achieving synchronised pregnancies in hoggets. Low pregnancy rates limited the ability to fully capitalise on the benefits of synchronisation.
Association of soybean-based food with the prevalence of anaemia among reproductive-aged men and women in rural Central Java, Indonesia

Abstract Objective: To assess the association between soybean consumption and anaemic status in Central Java, Indonesia. Design: As part of an overarching sanitation improvement intervention in Central Java, Indonesia, we conducted a cross-sectional study in four rural villages. The study consisted of a 24-h food recall, anthropometric measurements, blood Hb measurement and stool sampling to test for soil-transmitted helminth (STH) infection status. A binary logistic regression model was fitted to test the association between soybean consumption and anaemic status after adjusting for socio-demographic factors, STH infection, dietary diversity and anthropometric status. Setting: This study took place in four rural villages of Wonosobo regency, Central Java, Indonesia. Participants: Participants were rural villagers aged between 15 and 49 years. Results: A total sample size of 763 was attained, of which 231 were anaemic. The prevalence of anaemia was 30·2 % among men and women of reproductive age, and highest among young males. Consumption of soybean was high (79·8 %). After adjusting for covariates, the protective association between soybean consumption and anaemia was statistically significant (AOR = 0·53, 95 % CI = 0·30, 0·95, P < 0·05). There was a positive association with anaemia among underweight (AOR = 2·75, 95 % CI = 1·13, 6·69, P < 0·05) and those with high diet diversity (AOR = 1·40, 95 % CI = 1·00, 1·97, P < 0·05). Conclusions: Our results were consistent with studies from other countries finding a protective association between soybean consumption and anaemia. This association appeared stronger for tofu than for tempeh. The prevalence of anaemia in rural Central Java is relatively consistent with nation-wide statistics indicating that interventions targeting anaemia are still largely required.
Regulatory Effects of Quercetin on M1/M2 Macrophage Polarization and Oxidative/Antioxidative Balance

Macrophage polarization plays essential and diverse roles in most diseases, such as atherosclerosis, adipose tissue inflammation, and insulin resistance. Homeostasis dysfunction in M1/M2 macrophage polarization causes pathological conditions and inflammation. Neuroinflammation is characterized by microglial activation and the concomitant production of pro-inflammatory cytokines, leading to numerous neurodegenerative diseases and psychiatric disorders. Decreased neuroinflammation can be obtained by using natural compounds, including flavonoids, which are known to ameliorate inflammatory responses. Among flavonoids, quercetin possesses multiple pharmacological applications and regulates several biological activities. In the present study, we found that quercetin effectively inhibited the expression of lipocalin-2 in both macrophages and microglial cells stimulated by lipopolysaccharides (LPS). The production of nitric oxide (NO) and expression levels of the pro-inflammatory cytokines, inducible nitric oxide synthase (iNOS) and cyclooxygenase (COX)-2, were also attenuated by quercetin treatment. Our results also showed that quercetin significantly reduced the expression levels of the M1 markers, such as interleukin (IL)-6, tumor necrosis factor (TNF)-α, and IL-1β, in the macrophages and microglia. The M1 polarization-associated chemokines, C–C motif chemokine ligand (CCL)-2 and C-X-C motif chemokine ligand (CXCL)-10, were also effectively reduced by the quercetin treatment. In addition, quercetin markedly reduced the production of various reactive oxygen species (ROS) in the microglia. The microglial phagocytic ability induced by the LPS was also effectively reduced by the quercetin treatment. Importantly, the quercetin increased the expression levels of the M2 marker, IL-10, and the endogenous antioxidants, heme oxygenase (HO)-1, glutamate-cysteine ligase catalytic subunit (GCLC), glutamate-cysteine ligase modifier subunit (GCLM), and NAD(P)H quinone oxidoreductase-1 (NQO1). The enhancement of the M2 markers and endogenous antioxidants by quercetin was activated by the AMP-activated protein kinase (AMPK) and Akt signaling pathways. Together, our study reported that the quercetin inhibited the effects of M1 polarization, including neuroinflammatory responses, ROS production, and phagocytosis. Moreover, the quercetin enhanced the M2 macrophage polarization and endogenous antioxidant expression in both macrophages and microglia. Our findings provide valuable information that quercetin may act as a potential drug for the treatment of diseases related to inflammatory disorders in the central nervous system.
Production and marketing of turmeric (Curcuma longa) in Sunsari District, Nepal

Turmeric is a popular spice in Nepalese households and a potential cash crop in the country's tropical areas; yet, due to limited study on production technologies and marketing channels, Nepalese farmers have struggled to earn a reasonable return from its production. For this study, 100 turmeric producers were selected by using simple random sampling technique from total turmeric growing population registered in PMAMP at Barahakshetra Municipality of the district. The research was carried out during January to May. Primary data were collected through field, survey, FGD, and KII while a literature review was carried out as the source of secondary data. Information collected from the field survey were coded, tabulated, and analyzed by using the statistical software of MS Excel 2010 and SPSS V26.0. It was found that majority of the respondent farmers had agriculture as their primary occupation. The average household turmeric area was 0.43 ha. The labor cost contributed 45.46% for the of cultivation with an average cost of cultivation pf NRs.110. 63 per kg for dried turmeric. Moreover, the gross return of Rs.270057 per hectare and the BCR 1.35, indicate that turmeric farming is profitable. The average productivity of dry turmeric in the study area was 1800 kg per hectare. Insufficient technical services and low market price of the turmeric were main production and marketing problem faced by turmeric producing community This study suggests the adoption of innovative technology for farming, government intervention in price fixing and replacement of local seed by improved seed.
Lumbar and Pelvic Orientations of the Vehicle Seated Volunteer

An X-ray radiographic study of two volunteers in a vehicle seated configuration was performed to gain insights into the lower torso skeletal geometry associated with this posture. A pseudo three-dimensional analysis of each radiogram was utilized to obtain quantitative results. The analyses provided indications of the pelvis and femur relative and absolute orientations. Further, the geometry of the lumbar spine and its location relative to the pelvis were defined. The relevance of the data from the standpoint of anthropomorphic dummy design is discussed, and recommendations are offered for further studies of vehicle seat/vehicle occupant interfacing biomechanics. Anthropometric data on each volunteer are included. Language: en
Analysis Of Factors Affecting The Profitability In Consumer Goods Sector Companies Listed On The Indonesia Stock Exchange In 2015-2020 Period

This study examines factors that affect profitability in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. In this study, the population are consumer goods sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The technique used purposive sampling that obtained as many as 19 companies for the research objects. The independent variable in this study is Return On Assets (ROA). In contrast, the independent variables are Current ratio (CR), Debt to equity ratio (DER), Total Asset Turnover (TATO), Working Capital (WC), Sales Growth (Grow), Size Company (Firm Size), World Oil Price (Oil Price), and Exchange Rate. The test method to determine the effect of the independent variable on the dependent variable is the panel data regression analysis method which is processed using E-VIEWS 12. Based on the results of simultaneous research, it is known that CR, TATO, GROW have a significant positive effect on profitability (ROA), WC and FIRM Size has a negative and significant impact on profitability (ROA), while DER, Oil Price and Exchange Rate (Exchange) do not have a substantial effect on profitability (ROA).
A Hybrid Predictive Type-3 Fuzzy Control for Time-Delay Multi-Agent Systems

In this paper, the consensus problem is addressed for multi-agent systems. The dynamics of each agent contain unknown uncertain/nonlinear terms and unknown time delays. A type-3 fuzzy logic system is developed to tackle the effect of unknown dynamics and design a hybrid controller. The policy scheme involves two control signals for the stabilization of the approximation and consensus error of each agent dynamic. To this end, based on the concept of the model predictive control approach, the constrained control laws are designed and updated at each time step. The simulations results portray the error signals. Feasibility, appropriate convergence, and proper transient response are the main merits of the suggested method.
Use of oral vancomycin in children with autoimmune liver disease: A single centre experience

BACKGROUND Previous reports showed some beneficial effect of oral vancomycin treatment (OVT) in children with primary sclerosing cholangitis; conversely, the experience in patients with other autoimmune liver diseases (AILD), including autoimmune hepatitis (AIH) and autoimmune sclerosing cholangitis (ASC), is scant. AIM To assess the response to immunosuppressive treatment (IS) and to OVT in children diagnosed with AILD. METHODS Retrospective study of children diagnosed with AIH (normal biliary tree at cholangiography) and ASC (abnormal biliary tree at cholangiography) in the last 10 years. All underwent standard immunosuppressive therapy (IS), but non-responders received also OVT. Biochemical remission [normal aspartate aminotransferase (AST)] and immunological remission (normal IgG and negative autoantibodies) rates and Sclerosing Cholangitis Outcomes in Pediatrics (SCOPE) index were assessed and compared during the follow up. RESULTS 75 children were included [69% female, median age 10.5 years (5.6-13.4 years), AIH = 54, ASC= 21]. Sixty-three patients (84%, AIH = 52, ASC = 11) were treated with standard IS and 61 achieved biochemical remission, whereas 12 not responding to IS [16%, F = 75%, median age 13.5 years, (12.2-15.7), 10 with ASC] required OVT and 8 achieved biochemical remission. Overall OVT increased the biochemical remission rate of the whole group of AILD patients from 81% (61/75) to 92% (69/75). Median values of AST, alanine aminotransferase (ALT) and gamma-glutamyl transferase (GGT) decreased significantly after OVT start (P < 0.05). Complete normalization of livers enzymes (AST, ALT and GGT) was observed in 6/12 patients (50%). Decrease in SCOPE index score was reported in 5/12 patients (42%). At last follow up (median of 4.4 years, range 0.6-13.8 years) all 75 patients are alive, 6 (8%, 1 with ASC) successfully discontinued medications, 1 (with ASC) required liver transplantation. CONCLUSION Children with AIH and ASC respond well to IS treatment. OVT may represent a valuable treatment option to achieve biochemical remission in patients not responding to standard IS. These promising preliminary results suggest that a prospective study is indicated to define the efficacy of OVT in AILD.
Secure use of NFC in medical environments

New services are being included in cellular phones since they appeared. Mobile phones were born as devices whose functionality was limited to voice communication, but nowadays it is a computer in our pockets. A new generation of services comes with NFC technology (Near-Field Communications) and cryptographic SIM cards. We present the deployment of services in medical environments that they can be carried out with NFC. We must make a distinction between these two categories of types of services. On one hand, it will be based on cellular phone, where hospital staff (doctors, nurses, etc.) can manage patient? s information, capture data from medical devices and manage of EHR (electronic health record). On the other hand we find a set of services where NFC is used like communication channel to transfer information and to set up of devices implanted in the human body (implants) and other solutions where we take the properties of electromagnetic induction of passive RFID (Radio Frequency Identification) to use as power to recharge batteries of those implants (e.g. pacemakers, glucometers, etc.). Hence, in this paper we show the various security problems in NFC and some solutions for them. Finally (for all these medical services), we define the desirable characteristics of safety that must be accomplished with cryptographic SIM cards and other technologies, to make this a safe and suitable technology for the medical world.
Editorial: Risks of Artificial Intelligence

If the intelligence of artificial systems were to surpass that of humans significantly, this would constitute a significant risk for humani- ty. Time has come to consider these issues, and this consideration must include progress in AI as much as insights from the theory of AI. The papers in this volume try to make cautious headway in setting the prob- lem, evaluating predictions on the future of AI, proposing ways to en- sure that AI systems will be beneficial to humans - and critically evalu- ating such proposals. 1. Introduction: Risk of AI This is the first edited volume on the risks of AI and it originates from the first confer- ence on risks of AI (AGI-Impacts). Following that conference we published a volume of selected papers in the Journal of Experimental and Theoretical Artificial Intelligence (JETAI) - (see Muller, 2014). Our volume generated significant interest: It had ca. 20.000 pa- per downloads from the JETAI site alone in the first year; three of the top-five down- loaded papers in JETAI are now from our volume. As a result, the publishers suggest- ed turning the journal volume into a book and adding some recent material, so this is what you are holding in your hands. The notion that AI might generate existential risk to humanity has gained cur- rency since we published the journal volume: Nick Bostrom's book Superintelligence: Paths, Dangers, Strategies has come out (Bostrom, 2014), well known public intellectuals like Stephen Hawking and Stuart Russell have published warning notes in the general press (Hawking, Russell, Tegmark, & Wilczek, 2014) and a host of media publications have followed. The idea of existential risk in its Hollywood format is 'the machines will take over and kill us all' - this fear obviously strikes a cord. The spread of this fear has generated significant concern amongst academics in AI. One indication is that the current and past presidents of the AAAI (that most significant academic AI associa- tion) wrote a short statement to the effect that "AI doomsday scenarios belong more in the realm of science fiction than science fact", while they also "urge our colleagues in industry and academia to join us in identifying and studying these risks" (Ditterich & Horowitz, 2015). Recently, some efforts were made to outlined the research agenda
Influence of dietary energy source on in vitro substrate utilization and insulin sensitivity of muscle and adipose tissue of beef cattle

Influence of Dietary Energy Source on in vitro Substrate Utilization and Insulin Sensitivity of Muscle and Adipose Tissue of Beef Cattle. (August 2008) Ryan D. Rhoades, B.S., Oklahoma State University; M.S., Texas AM scans out to 120 d pre-harvest may be accurate. Angus steers were used to test effects of dietary energy source on muscle and adipose tissue metabolism and insulin sensitivity. Results suggest that feeding hay limited both glucose supply and tissue capacity to
Are intruder alarm systems effective as crime prevention measures

Intruder alarm systems, IAS, are seen by many as an essential part of the United Kingdom's defence against the crime of burglary. IAS are intended either to deter the potential intruder or detect and give warning of an intruder directly or indirectly to the police. Unfortunately the false alarm rate, at over 90%, is so high that it leads to ineffectual use of police resources and calls into question the ability of IAS to perform effectively either as a deterrent or detector. To try and improve the situation the Police Forces in the UK have in conjunction with the alarm industry, over the past few years, implemented special measures in an attempt to reduce the number of false alarms and improve the effectiveness of the systems. However, from a study of available data on the deterrent effect of alarm systems, the national statistics for all alarm call types, the numbers of arrests arising from the calls, etc., this paper concludes that IAS on their own are not an effective police crime prevention measure. Thus a radical rethink of their use is required. The paper also suggests an alternative strategy which may improve the situation.
Who Is the Troll?: Children as Active Learners Presented as a Learning Story about the Troll from a Norwegian Barnehage

We present a case study about a child initiated project. In this project learning takes place among peers, outdoors, in a wood in Norway, searching for the Troll. We reveal the process of learning by combining the Learning Stories approach (Carr, 2001) and constructing of co-narratives. Learning is considered contextual and social and more than individual skills. From their common experiences the children narrated their learning through dialogues. Inspired by a mosaic approach (Clark and Moss, 2005) we reveal children's different ways of communicating by discussion and making stories, drawings and photos. The case is built upon the teacher's stories about her experiences in the project. Children are presented as active and competent learners, and we exemplify how teachers may work and scaffold children's learning processes.
Grub polypeptide extracts protect against oxidative stress through the NRF2-ARE signaling pathway

ABSTRACT Grub polypeptide extracts (GPEs) have antioxidant effects; however, their underlying molecular mechanisms are unknown. This study explored the antioxidant molecular mechanism of GPE via the nuclear factor-erythroid 2-related factor 2 (NRF2)-antioxidant response element (ARE) signaling pathway in C2C12 muscle satellite cells exposed to oxidative stress. The effects of GPE/or H2O2 on C2C12 were investigated by the MTT (3- (4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide) viability assay and immunofluorescence and small interfering RNA (siRNA) analyses. The cell viability, cell damage, intracellular reactive oxygen species (ROS) levels, and NRF2 signaling pathways related to proteins were measured. GPE significantly increased the antioxidant capacity of cells, evident by increased cell viability and decreased lactate dehydrogenase leakage, DNA damage, malondialdehyde content, and ROS level. GPE also markedly increased mRNA expression levels and activities of antioxidant enzymes including superoxidase 1 and 2, catalase, and glutathione peroxidase. In addition, GPE increased the gene and protein expression of NRF2 and heme oxygenase 1 by promoting NRF2 translocation from the cytoplasm to the nucleus and activating NRF2-ARE signaling pathways. The antioxidant effects of GPE through these signaling pathways were further confirmed by NRF2-specific siRNA silencing. Thus, GPE enhances antioxidant capacity and alleviates oxidative damage of C2C12 cells via the NRF2-ARE signaling pathway.
Psychological withdrawal and mental health during the COVID-19 pandemic: a longitudinal study

Abstract Objective The first objective was to track temporal changes in participants’ mental health during the 2020 lockdown in Spain. Second, we tested whether age moderated the association between the use of psychological withdrawal and mental health over time. Design: Participants (N = 396, 74% women) completed three waves of a web-based survey during the lockdown. Age mean was 40.11 (sd = 12.66). Main outcome Measures Participants answered a set of sociodemographic data, the General Health Questionnaire (GHQ-12), and the Measures of Affect Regulation Scale (MARS). Results Disruptions and withdrawal were associated with more mental health symptoms (between 39% and 41% mental distress). Growth models showed that social dysfunction increased over time while dysphoric symptoms decreased. The use of withdrawal aggravated social dysfunction symptoms. Young people who use more withdrawal experienced more social dysfunction and dysphoria over time than those who used less withdrawal strategies. Conclusion The differential trends in social dysfunction versus dysphoria symptoms suggest an adaptation process after the initial stress of the lockdown. Older age was correlated with less mental health problems and reflects age related improvements in emotional regulation.