Miracle-dz/UniFAR-FTUs huggingface dataset:
Moderating Effect of IFRS on Ownership-Structures–Audit-Quality Relationship for Listed Firms in Saudi Arabia

: This research investigates the moderating effect of the IFRS adoption on the link between ownership structures and audit quality for listed non- financial firms in Saudi Arabia . Data were collected from 165 listed non-financial firms in Saudi Arabia over six-year periods that represent the pre-IFRS adoption period of 2013 to 2015 and post-IFRS adoption period of 2016 to 2018. Managerial ownership and concentrated ownership were interacted with IFRS adoption for discretionary accruals, a proxy of audit quality, factoring in instrumental variables in the constructs. Dynamic panel model estimation utilizing the two-stage generalized moment method (2 SGMM) was used to analyze the data because of its efficacy in mitigating possible endogeneity problems. The study’s findings reveal that ownership structure weakens audit quality in the pre IFRS adoption period and that the interaction effect of IFRS with ownership structure leads to high audit quality for listed non-financial firms in Saudi Arabia post-IFRS adoption period. The study concludes that firms’ convergence with IFRS for reporting purposes provides better audit quality through the instrumentality of ownership structures. The study recommends that, for companies under managerial ownership, the Capital Market Authority of Saudi Arabia should create rules that allow managers to have a maximum defined percentage of ownership stake. If enshrined in the Saudi Arabian corporate governance code of best practices for firms, this will lead to a reduction in the incidence of opportunistic managerial behavior. The findings of this study suggest that the decision of adopting the IFRS carries multiple consequences on ownership structures of firms and should always be considered by regulators in Saudi Arabia and other emerging markets in order to reach a reasonable audit quality level. Emerging markets that have adopted the IFRS like Saudi Arabia, as well as those that are planning to adopt it, should, therefore, consider the potential changes of the right shares of managers and owners as an indication of audit quality level. purposes. The diagnostic test results indicate the absence of heteroscedasticity and serial autocorrelation effects.
Association of prefabricated metal post with the method of removal - a retrospective study

Removal of post forms an integral part of endodontic retreatment. The aim of this study is to evaluate the association between prefabricated metal post and the method of post retrieval. A study of sample size eight was conducted of patients who had undergone metal post retrieval. Excel calculation was done, analysed and transferred to SPSS for statistical analysis. The p value was set at 0.05. From this study, it is observed that mechanical method of removal of posts was commonly practised (62.5%). Ultrasonic removal of prefabricated metal posts was performed in 37.5%. Post removal in 22 was done with ultrasonics as well as mechanically in equal numbers. Removal of post in 12 was done solely with ultrasonics. Within the limits of the study, mechanical removal of post has been done predominantly in the upper and lower central incisors. Ultrasonic removal of post is done solely in the lateral incisor in the present study.
Compactness of conformal metrics with positive gaussian curvature in R2

In this paper we consider the compactness of a sequence of solutions un of in where K (x) is positive in R2 and decays like at oo for some b &#x3E; 0. Assuming that the limit of the total curvature of un satisfies we prove that un must be bounded in W o~ (II~2) for any p &#x3E; 1. We also construct a specific K (x ) = K (Ix I) to show that the total curvature of any solution u of equation (0.1) with this satisfy This appears to be in contrast with the statement of Theorem Al in [A]. In this respect, we show that for any K which decays like Ixl-b for 0 b 2, there exists ao (K ) &#x3E; 2 2 b such that the total curvature of any solution u of (0.1 ) must satisfy 1. Introduction In this paper, we consider the entire solution of the equation in where A is the Laplacian operator of R2 and K (x) is a given function in JR2. Equation ( 1.1 ) arises in the problem of finding a Riemannian metric which is Pervenuto alla Redazione il 2 ottobre 1996 e in forma definitiva il 18 giugno 1997. 32 conformal to the flat metric of R 2 and realizes the given function K(x) as its Gaussian curvature. We refer the reader to [CN1] for a brief description of the background and the history of this problem. In case K is nonpostive on JR2, a fairly complete understanding of the the solution set of (1.1) was achieved in [CN1], [CN2]. To state the results in [CN2], we introduce al as Then the main result in [CN2] is THEOREM A. Suppose that K 0 in JR2 and that for I large and some positive constant m. Then we have: (I) 0, then ( 1.1 ) possesses no entire solution in JR2. (II) If a I &#x3E; 0, then the following conclusions hold: (i) For each a E (0, a 1 ), ( 1.1 ) possesses a unique solution Ua such that
Chemical composition of Leplaea mayombensis (Pellegrin) Staner CHARLIE KENMOE DJEUKEU1, HERMINE LAURE

K E Y W O R D S Chemical composition of Leplaea mayombensis (Pellegrin) Staner CHARLIE KENMOE DJEUKEU1, HERMINE LAURE DJOMKAM MAZA1 * , ARIANE KOUAM KENMOGNE2, NORBERT SEWALD2, JEAN DUPLEX WANSI1 AND JULIETTE CATHERINE VARDAMIDES1 * 1Department of Chemistry, Faculty of Science, University of Douala, P.O. Box 24157, Douala, Cameroon 2Organic and Bioorganic Chemistry, Department of Chemistry, Bielefeld University, 33501 Bielefeld, Germany Received: 05 February 2021 Revised: 10 May 2021 Accepted: 20 May 2021 ePublished: 16 June 2021 Corresponding author: Juliette Catherine Vardamides and Hermine Laure Djomkam Maza Tel: +237 677 91 96 03; Fax: +237 677 91 96 03 E-mail address: jucathmas@yahoo.fr ; mazahermine@yahoo.fr, doi: 10.30495/tpr.2021. 1922669.1197 Antibacterial activity
Survival of Shiga Toxin-Producing Escherichia coli (STEC) Serogroups During Production and Storage of Yogurt

In this study, the survival of Escherichia coli O157:H7 and non-O157 STEC serogroups of O26, O111, O103, and O145 were investigated during production and storage of yogurt. For this purpose, pathogens were individually inoculated into milk after pasteurization along with the starter culture (approximately 7.00±1.00 log10 cfu/g). After incubation at 44oC (about 180 min), yogurt samples were capped and stored at 4oC for 20 days. Pathogens were enumerated at 0, 5, 10, 15, and 20th days of storage. Lactic acid content (%) and pH of the samples were also screened. Moreover, mesophilic Lactococcus spp. and mesophilic Lactobacillus spp. were enumerated during production of yogurt.After incubation, the number of E. coli O157, O26, O103, O145, O111were 6.76±0.45, 6.64±0.53, 7.12±0.43, 6.00±1.39, 5.89±1.37 log10 cfu/g, respectively. A significant decrease was determined in all groups during the storage of yogurt samples at 4oC (p<0.05). It was detected on the 20th day of storage that the number of E. coli O157:H7 and non-O157 STEC serogroups of O103 and O145 were under the detection limit. However, STEC O26 and O111 were viable around 1.51±0.98 and 1.18±0.62 log10 cfu/g respectively. Results of the study showed that Escherichia coli O157:H7 and non-O157 STEC serogroups might pose a potential health risk during production and storage of yogurt.
Deciphering the role of fungal calmodulin gene using Host-mediated gene silencing approach in apple

Premature leaf fall caused by Marssonina coronaria is one of the most destructive diseases of apple in India. In this study, host induced gene silencing approach was exploited to develop resistance to this disease in an apple cultivar ‘Red Chief’. Calmodulin gene (CaM) having its role in fungal differentiation, development and pathogenicity was selected as target. hpRNAi construct was prepared from the conserved off target free partial gene sequence of CaM and used for transformation trials. Upto 6% kanamycin resistant shoots were obtained on selective medium having 5–6 mg/l kan after 7 weeks of coculture. In PCR analysis of 13 RNAi putative transformants, 10 lines were found positive with CaM and nptII gene specific primers and six lines showed hybridization signal. Semi qRT-PCR revealed variable levels of transgene expression among RNAi lines which seems to be related to copy number of integrated gene. In vitro detached leaf assay revealed lesion development and disease progression in wild type after 5 dpi but not visible in five CaM RNAi lines. Microscopic examination of infected control leaves showed fully developed, septate mycelium, and conidia along with necrosis of whole tissue while three transformants showed reduced growth and differentiation of fungus and in rest three, hyphal development and necrosis were strongly restricted. We conclude that trafficking of dsRNA/ siRNA from apple plants to pathogen might have triggered the down regulation of fungal CaM gene which confirms that deciphering the role of CaM through HIGS lead to resistance to Marssonina blotch in apple.
EVALUATION THE EFFECT OF ERBIUM CHROMIUM LASER SYSTEM FOR CAVITY PREPARATION ON MARGINAL INTEGRITY OF RESIN COMPOSITE

The aim of this study to evaluate the effect of Er,Cr:YSGG laser versus conventional bur on marginal integrity of resin composite for cavity preparation. 40 extracted human permanent molars were used in this study and were divided into two main equal groups according to cavity preparation technique (class V cavities prepared by conventional diamond bur and Er,Cr:YSGG laser). Each group was divided into two subgroups according to subjection to load cycling. Each subgroup was further sub divided into two classes according to aging period (7 days and 3 months). Scotch bond universal adhesive system was applied to all cavities according to the manufacturers instruction and cured for 20 seconds, then restored with composite resin filtek Z350 and light cured for 40 seconds. 2000 cycles were applied at loads between a minimum 10 N and a maximum 89 N force with a load profile in the form of a sine wave at frequency of 1 HZ.Samples were aged in distilled water according to the subdivision (7 days & 3 months). Data were analyzed with Kruskal-Wallis and Mann-Whitney U tests after methylene blue dye immersion for 24 hours and mesiodistal sectioning through the center of the restoration. Results of this study will be summarized in statistically nonsignificant difference between conventional and laser cavity groups in the microleakage scores.
Assessment of mobile phone usage and self-perceived effects among students of a dental college in Chennai.

Mobile phone addiction is a type of technological addiction or non substance addiction. The present study was conducted with the objectives of assessing an existing Mobile Phone Dependence Questionnaire scale among dental students and to assess the pattern and factors associated with mobile phone addiction-like behaviour. Nomophobia literally means no mobile phobia that is the fear of being out of mobile phone contact. A cross-sectional study with 177 participants was conducted with Mobile Phone Dependence Questionnaire self administered questionnaire among students of a dental college in Chennai. The questionnaire had demographic details and questions assessing their mobile phone pattern use and self perceived effects of mobile usage on health. Data was collected using a questionnaire. Descriptive statistics were used to analyze the data. Among the study participants, 64% were above the age of 20. Around 59.3% used their phones for more than 4 hours, however no statistically significant association was observed between gender and duration of phone usage (p <0.05). About 45.8% reported they used their phones during class hours too. Eye strain was the most perceived effect among the participants. The present study results showed that the usage of mobile phones among the study participants was high, which is consistent with the rising trend of usage of mobile phones. Mass media efforts should be made to raise awareness among people regarding the health effects of mobile phones and regulatory guidelines to reduce its exposure and using mobiles judiciously to avoid becoming independent of
Exploring the Wasserstein metric for survival analysis

Survival analysis is a type of semi-supervised task where the target output (the survival time) is often right-censored. Utilizing this information is a challenge because it is not obvious how to correctly incorporate these censored examples into a model. We study how three categories of loss functions can take advantage of this information: partial likelihood methods, rank methods, and our own classiﬁcation method based on a Wasserstein metric (WM) and the non-parametric Kaplan Meier (KM) estimate of the probability density to impute the labels of censored examples. The proposed method predicts the probability distribution of an event, letting us compute survival curves and expected times of survival that are easier to interpret than the rank. We also demonstrate that this approach directly optimizes the expected C-index which is the most common evaluation metric for survival models.
A NEW GENDER PERSPECTIVE FOR BASIC INCOME?

In the last decades the queer movement has denounced the imposition of a standard of family and sexual identity. Against that, they argue for freedom in the sexual and family options. Gays, lesbians and transsexuals have been claiming their right to be recognised. But against what people think, we can discover different claims inside this movement. Although, the role of basic income has been studied for the independence of women, there is not any research about the part it can play with sexual minorities. An individual basic income can be an important element to give people freedom to live as they wish. It is necessary researching the connections between basic income and the objectives of queer movement because the first can be a way to achieve the second. 1. The gender perspective in the discussion about basic income. Although basic income proposal is not addressed to solve the problems of the differences between genders, in the last years some authors have studied which role it could play in this issue. Basic income plans a reorganization of the institutions of Welfare State and doing that, it is raising the gender discussion, because in addition to * I would thank any comment to this paper: jlrey@der.upco. es
Variation in Physio-Chemical Characteristics, Mineral Concentrations and Cookability of Rice Marketed in Jordan

Five kilograms of different rice brands from different origins were purchased from Jordanian outlets. All rices were examined for their physical characteristics, chemical composition, minerals concentration and cookability. The results showed that Sella Basmati (India) had the lowest percentage of broken rice kernels (0.4%) whereas Sun Bird (Egypt) had the highest value (11.5%). Water absorption varied significantly and the highest water absorption value was for Ruzzana (95.9%) and the lowest was for Sun Bird rice brand (32.6%). Cooking time of all rice brands varied significantly and ranged from 23.7 (Ruzzana) to 10.3 min. (Amber). Higher levels of proteins (25.2%) were found in Sella Basmati. The loss of nutrients is due to rice brand genetic variation and soaking in warm water for one hour before cooking. This study emphasized that soaking rice grains in worm water before cooking is an important factor in reducing the concentration of nutrients and minerals in all investigated rice brands.
IMPACT OF DYNAMIC CAPABILITIES ON SMALL AND MEDIUM ENTERPRISES PERFORMANCE IN A VOLATILE ENVIRONMENT AS MODERATED BY ORGANIZATIONAL INERTIA

In Sri Lanka especially in Batticaloa, the studies related to dynamic capabilities, organizational inertia and organizational performance are rare and there is need to fill this empirical gap by investigating the influence of the dynamic capabilities of small and medium enterprises (SMEs) on organizational performance, and the interaction between dynamic capabilities and organizational inertia in a volatile environment. Therefore, this study has been undertaken to examine the relationship among these three variables and to assess the moderating role of organizational inertia in relationship between dynamic capabilities and organizational performance. The findings indicated that the variables have significant relationships among them and further findings of this study revealed that organizational inertia negatively moderates the relationship between dynamic capabilities and organizational performance of SMEs in Manmunai North Divisional Secretariat in Batticaloa District. By addressing the findings of this study SME owners could try to reduce the inertia in their business by which the relationship between dynamic capabilities and performance can be induced and this lead the businesses in achieving competitive advantages.
Transportation Infrastructure and Knowledge Diffusion

This paper investigates the role of infrastructure in enabling the diffusion of knowledge by helping overcome geographical constraints. We consider the development of Germany’s high-speed rail network and its impact on the pattern of patent production and the aggregate economy. Using data on regional patent authorship and economic outcomes, we first establish that collaboration on patents is constrained by travel times and second show that high-speed rail connections increased regional employment and GDP. To understand the impact of the infrastructure network on the German economy we develop a model of inter-regional transfers of knowledge for the creation of patents and embed this setup in a spatial economy with labor mobility. Estimating the model with patent data, we find that the first wave expansion of Germany’s high-speed rail system increased welfare by 3.5 percent and the second wave expansion increased welfare by an additional 1.0 percent. I am grateful for the guidance and discussion provided by Professor Costas Arkolakis who contributed greatly to my passion for spatial economics. All errors are my own.
Monte Carlo Tree Search for Optimizing Hyperparameters of Neural Network Training

— In tasks related to machine learning, the right selection of hyper-parameters can significantly impact training time and quality of the obtained results. Often, iterative search algorithms are used. In this paper, we propose an approach, based on our own modification of Monte Carlo Tree Search. The new algorithm is designed to work on discrete hyper-parameter spaces, and uses feedback from training process to learn and adjust its subsequent outputs. In the paper, the properties of the algorithm are studied, in particular for training Multilayer Perceptron. Moreover, three search algorithms are compared: Grid Search, Random Search and the proposed Monte Carlo Tree Search. As it is shown, the Monte Carlo Tree Search can give promising results and can be treated as fair competition to the off-shelf solutions.
A Comparative Analysis of Hadoop and Spark Frameworks using Word Count Algorithm

With the advent of the Big Data explosion due to the Information Technology (IT) revolution during the last few decades, the need for processing and analyzing the data at low cost in minimum time has become immensely challenging. The field of Big Data analytics is driven by the demand to process Machine Learning (ML) data, real-time streaming data, and graphics processing. The most efficient solutions to Big Data analysis in a distributed environment are Hadoop and Spark administered by Apache, both these solutions are open-source data management frameworks and they allow to distribute and compute the large datasets across multiple clusters of computing nodes. This paper provides a comprehensive comparison between Apache Hadoop & Apache Spark in terms of efficiency, scalability, security, cost-effectiveness, and other parameters. It describes primary components of Hadoop and Spark frameworks to compare their performance. The major conclusion is that Spark is better in terms of scalability and speed for real-time streaming applications; whereas, Hadoop is more viable for applications dealing with bigger datasets. This case study evaluates the performance of various components of Hadoop-such, MapReduce, and Hadoop Distributed File System (HDFS) by applying it to the well-known Word Count algorithm to ascertain its efficacy in terms of storage and computational time. Subsequently, it also provides an analysis of how Spark’s in-line memory processing could reduce the computational time of the Word Count Algorithm. Keywords—Big data; hadoop; spark; machine learning; Hadoop Distributed File System (HDFS)); mapreduce; word count
COPD_A_306916 1265..1273

Division of Pulmonology and Allergy, Department of Internal Medicine, College of Medicine, Yeungnam University and Regional Center for Respiratory Diseases, Yeungnam University Medical Center, Daegu, South Korea Purpose: Severe acute exacerbations of chronic obstructive pulmonary disease (AECOPD) that require hospitalization and emergency department visits are associated with considerable morbidity and mortality. Respiratory viral infection is an important cause of severe AECOPD. We evaluated the incidence and prognostic factors of viral infection in severe AECOPD. Patients and Methods: We performed a retrospective study of 262 cases of severe AECOPD in 192 patients who required hospitalization and emergency department visits at a tertiary teaching hospital in Daegu, Korea. A multiplex polymerase chain reaction panel using a nasopharyngeal swab sample was performed to detect viral infection. Results: Viral infection was detected in 108 events (41.2%) from 96 patients. The most common virus was rhinovirus/enterovirus (27.5%), followed by influenza virus (22.5%), respiratory syncytial virus (13.3%), parainfluenza virus (12.5%), coronavirus (12.5%), metapneumovirus (7.5%), and adenovirus (4.2%). Virus-positive exacerbations, compared to virus-negative exacerbations, had a higher frequency of symptoms of rhinopharyngitis, higher neutrophil count and C-reactive protein (CRP) level, and lower eosinophil count. Multivariate analysis demonstrated that elevated CRP levels (odds ratio [OR], 2.76; 95% confidence interval [CI], 1.24–6.15), symptoms of rhinopharyngitis (OR, 1.98; 95% CI, 1.03–3.78), low eosinophil count (OR, 1.74; 95% CI, 1.03–2.92), and inhaled corticosteroid (ICS) use (OR, 1.70; 95% CI 1.04–2.80) were associated with viral infection in severe AECOPD. Conclusion: The incidence of viral infection in severe AECOPD was 41.2%, and the most commonly detected virus was rhinovirus/enterovirus. Increased CRP level, symptoms of rhinopharyngitis, low eosinophil count, and use of ICS were associated with viral infection in severe AECOPD.
Nutritional assessment, antioxidant, anti-inflammatory and antidiabetic potential of traditionally used wild plant, Berberis tinctoria Lesch.

This study divulges a comparative analysis of Berberis tinctoria Lesch. leaf, stem, and fruit towards proximate contents assessment, e.g., moisture, crude-ash, crude-fibre, crude-lipid, crude-protein, nitrogen-free extract, energy followed by ICP-MS analysis which revealed that fruits have a higher amount of essential minerals. The primary metabolites were higher in the fruit extract, whereas more secondary metabolites were observed in the methanolic extracts in the hierarchy of leaf and fruit then stem, respectively. Likewise, a higher amount of antioxidant activities were observed in ethyl acetate and methanolic extracts. The fruit ethyl acetate extract showed a maximum of 95.27% anti-inflammatory activity. The fruit methanolic extract exhibited an antidiabetic activity with IC50 values of 75.5 ± 6.8 μg/mL and 45.4 ± 11.1 μg/mL for α-amylase and α-glucosidase, respectively. A significantly positive correlation was identified between the secondary metabolites and antioxidant activities. The principal component analysis implies ethyl acetate and methanolic extracts as pivotal extracts of B. tinctoria.