Miracle-dz/UniFAR-FTUs huggingface dataset:
Majority Shareholder on the Composition of Public Ownership and Tax Avoidance Practices in Public Companies

This study attempts to analyze the effectiveness of the enforcement of regulations on public share ownership. Specifically, this study analyzes whether there are differences in the composition of public ownership between before and after the regulation was enacted. By using independent t-test, carried out on the Indonesia Stock Exchange during 2008-2011 with a total of 320 observations (company-years), regarding the effectiveness of regulations regarding the provision of tax incentives associated with the proportion of public share ownership, the difference is analyzed with the deadline for the enactment of government regulations on reduction of income tax rates for public entity taxpayers in the form of public company and the Minister of Finance Regulation regarding the procedure for implementing and monitoring the decreasing of granting tariffs for domestic corporate taxpayers in the form of public companies. The results indicate that the regulations were not proven to empirically have significant effect in increasing the proportion of public share ownership in the capital market, and are more likely to lead to trade-offs with government efforts to increase tax revenues and reduce the practice of tax avoidance by companies. Therefore, it is necessary to review the tax incentive scheme that can be given to companies going public in order to be effective in increasing public share ownership in Indonesia and not trade-off with the practice of corporate tax avoidance.
COUPLING FLUVIAL-HYDRAULIC MODELS TO STUDY THE EFFECTS OF VEGETATION ON SEDIMENT TRANSPORT AND FLOW DYNAMICS IN THE SOUTH PLATTE RIVER, COLORADO by GARRETT WILLIAM SPROUSE

Sprouse, Garrett William (M.S., Civil Engineering) Coupling Fluvial-Hydraulic Models to Study the Effects of Vegetation on Sediment Transport and Flow Dynamics on the South Platte River, Colorado Thesis directed by Professor John Pitlick This study investigated the effects of riparian vegetation on sediment transport rates and flow dynamics in the South Platte River just downstream of Fort Lupton, Colorado. FaSTMECH, a two-dimensional coupled fluvial and hydraulic model, was used to compute flow characteristics (velocity and depth) in addition to sediment mobility characteristics (shear stress and sediment flux) for four discharge levels ranging from 5% of bankfull flow to bankfull flow (Qbf). Estimates of a dimensionless drag coefficient (Cd) representative of the middle-aged bushy willows found on the river banks at the study site were used to create a spatially variable roughness in the model throughout the river reach. Model results show that during average annual flood events, vegetation on the river banks causes increased drag forces on the flow, leading to an increased proportion of flow being diverted into the main channel and resulting in higher velocities. The spatial distribution of shear stresses collapse under these conditions with an order of magnitude decreases over river banks and significant increases throughout the main channel. Sediment fluxes in the reach increase by nearly an order of magnitude with the presence of bank vegetation, however, the greatest differences occur during Qbf when the highest fraction of the sediment is mobile. Further analysis of vegetation effects was conducted by performing a sensitivity analysis by altering the representative non-dimensional vegetation drag coefficient by
Metacognition and Integrated-Project Based Learning (I-PjBL) in Elementary Schools

Metacognition is a skill closely related to learning and reflective behavior utilizing Integrated-project based learning (I-PjBL) as an alternative method. This study aimed to determine the effect of I-PjBL on the metacognition skill of elementary school students. The metacognition skills in this study are divided into two categories, namely knowledge and regulated cognition, therefore, the effect of IPjBL is measured for both. It was a quasi-Experimental study, which utilized the Single-Group Pre-Post-Test along with a simple random sampling method to obtain data. The subjects were 33 fifth grade students of Muhammadiyah Ambarbinangun Elementary school, with an observation guide used to examine the implementation of I-PjBL, and Metacognition Awareness Inventory (MAI). Furthermore, a documentation checklist was used to ensure the suitability of the learning process and its plan with different I-PjBL projects which was conducted four times. The first question was analyzed using descriptive statistic, while two-Wilcoxon Signed Ranks Test was used for the second and Mann-Whitney U for the third. The findings showed the difference in metacognition skills before and after the I-PjBL intervention, with no difference in knowledge and regulated cognition. However, some differences were found in the metacognition skill, knowledge, and regulated cognition of male and female students. Besides being affected by external factors (intervention of the I-PjBL model), Metacognition skill was also affected by internal factors such as motivation, thinking and learning style. In implementing I-PjBL, support from students and teachers, effective teamwork, teacher instruction, self-assessment skill and students’ independence should be put into consideration.
Idiomaticity as a Language Learning Barrier: The EFL Context of Saudi Arabia

The aim of this paper is to investigate the impact of Idiomaticity on language learning and the extent to which it can be a language learning barrier. It contrasts the perspective of language teachers and the attitude of language learners regarding how idioms can influence language learning. The theoretical framework provides a description of the general properties of English idiomatic expressions and shows the relevance of idiomaticity to linguistic theory. The paper is based on an analytical analysis and follows a quantitative approach in which two questionnaires are used to collect the data. The two questionnaires are administered to two independent samples: 20 participants representing ELT teachers at the tertiary level and 80 subjects representing Saudi EFL college students. The data are then analyzed using SPSS (Statistical Package for the Social Sciences). The study reveals learners’ reasonable consensus on the issues assessed. They generally acknowledge the significance of idioms for language learning but with a general dissatisfaction with their status in learning and teaching contexts. Both teachers and learners view idioms as odd pieces of language that lack a uniform character and do not receive due attention in language syllabi and curricula. Teachers give different ratings on the pedagogical value of idioms, but they generally show low interest in teaching them.
Comparison of Different voxel sizes of Cone Beam Computed Tomography in Assessment of Vertical Root Fracture – an In Vitro Analysis

Aim: This study aimed to assess the validity of CBCT in the detection of VRF and its orientation in human extracted teeth and to analyze the effect of gutta-percha (GP) endodontic obturation. Finally, to compare different CBCT voxel sizes in VRF diagnosis in both GP obuturated and non-obturated teeth.Materials and Methods: Sixty human teeth were divided into: group I included 30 endodontically treated and GP obturated teeth, group II include 30 endodontically treated but not obturated teeth. Then, VRFs were mechanically induced in all teeth and the teeth were scanned with i-CAT CBCT machine with different voxel sizes of 0.125, 0.2, 0.25 mm. Then, the teeth were inspected by stereomicroscope to confirm the presence of fracture and to detect the orientation of the fractures to act as the gold standard.Result: Different CBCT voxel sizes of 0.125, 0.2 & 0.25mm were found to have the same validity in the VRF diagnosis with 100% sensitivity, 96.4% accuracy and 50% specificity. There was no significant difference between GP obturated and non obturated groups. VRFs occurred mostly in the bucco-lingual direction.Conclusions: VRF detection and its orientation can be accurately assessed by different CBCT voxel sizes imaging, thus using CBCT 0.25 voxel with less radiation dose is preferred. The presence of GP did not hinder the VRF orientation.
ESTIMATION OF HEMOGLOBIN A1C USING THE COMPLETE BLOOD COUNT MEASURES IN THE DIAGNOSIS OF DIABETES

Objective: Diabetes is a metabolic disorder occurring either due to the inadequate secretion of insulin or ineffective utilization of insulin by the body. The study was aimed to identify the variations of the complete blood count (CBC) parameters among the diabetic and normal individuals and to derive an empirical formula to estimate hemoglobin A1c (HbA1c) of an individual using CBC parameters. Methods: A total of 83 subjects (mean age: 52.8±9.0 years) involved in the study, among which 39 (mean age: 49.1±8.8 years) were normal and 44 (mean age: 56±7.8 years) were diabetic. The blood was drawn from the participants and was subjected to CBC analysis using automated hematology analyzer. The stepwise linear regression model was used to determine the empirical formula to estimate HbA1c using the CBC parameters. The Student’s t-test was performed to identify the group differences. Results: A negative correlation was observed for Hb (r=−0.35**, p<0.001) and packed cell volume (PCV) (r=−0.23**, p<0.05) against HbA1c. The CBC parameters Hb, erythrocyte sedimentation rate, PCV, red blood cells count, mean corpuscular volume, and mean corpuscular Hb exhibited a statistically significant difference at the level (p<0.05) between the normal and diabetic groups. The empirically derived formula yielded sensitivity, specificity, positive predictive value, negative predictive value, and accuracy measures of 91%, 49%, 67%, 83%, and 71%, respectively, in diagnosing diabetes based on the estimated HbA1c. Conclusion: The empirical formula derived to estimate HbA1c could be useful in the prediction of diabetes with an appreciable accuracy.
The prevalence of obstructive sleep apnea in adult patients with sickle cell disease

Purpose: Although few previous studies suggested an increased prevalence of obstructive sleep apnea (OSA) among children with sickle cell disease (SCD) compared to others, there are little data regarding this association in adults. In this study, we aimed to investigate the prevalence of OSA among the patients with SCD and its risk factors. Materials And Methods: This cross-sectional, observational study was conducted at a specialty hematology clinic. From December 2013 to July 2014, all the patients with SCD and chronic anemia were approached. Data were collected on the risk of OSA using the Berlin questionnaire, and the data on daytime sleepiness were collected using the Epworth sleepiness scale (ESS); medical history of the patients was also obtained. The objective diagnosis of OSA using polysomnography was performed in a subsample of the study population. Results: The study included 106 patients, 44.3% with SCD and 55.7% with other types of anemia being used as a comparison group. Among the patients with SCD, 14.9% were at a high risk of OSA, and 23% were confirmed to have OSA, whereas 10.1% and 16.7% of those in the comparison group did, respectively. However, there were no statistically significant differences between the two groups. Mean scores of risk factors for OSA among the patients with SCD with OSA were 28 years for age, 22.1 kg/m2for body mass index, 14.5 inches for neck circumference, 122 mmHg for systolic blood pressure, and 6.67 for ESS score. Conclusion: Although not different from chronic anemia, the OSA is a common, coexisting disease in the patients with SCD. Furthermore, it is suspected that the traditional screening tools may miss potential cases of OSA in the SCD population.
OPTH_A_237586 533..541

Christoph Kern 1,2 Johannes Schiefelbein Dun Jack Fu Benedikt Schworm 1 Dawn Sim Tina Herold 1 Siegfried Priglinger Karsten Kortuem 1,2 1Department of Ophthalmology, University Hospital LMU, Munich, Germany; 2Moorfields Eye Hospital, London, UK Purpose: To assess visual and anatomical outcomes of intravitreal aflibercept for clinically significant diabetic macular oedema (DME). Methods: For this retrospective single-center cohort study at a tertiary referral center, we performed a data warehouse query to identify 117 treatment-naive patients (139 eyes) undergoing intravitreal treatment with aflibercept for DME between January 2014 and May 2018. Changes in best-corrected visual acuity (BCVA) values (as measured with ETDRS letters), central retinal thickness (CRT) and total macular volume (TVOL) are reported over a two-year period at various time-points. Results: The total number of injections per study eye was 5.5 ± 1.4 after one and 8.7 ± 2.2 injections after two years. Baseline visual acuity (VA) was 60.1 ± 14.5 letters. A gain of 4.8 and 9.2 letters from baseline was observed after one and two years, respectively (both p ≤ 0.01). In comparison to the mean CRT at baseline (419 ± 174 μm), a CRT decrease was observed after one and two years of treatment (298 ± 115 μm and 319 ± 119 μm, respectively; both p ≤ 0.01). Similarly, TVOL decreased from 10.12 ± 2.05 mm to 8.96 ± 0.96 mm and 9.01 ± 1.29 mm (both p ≤ 0.01). Conclusion: This study demonstrates that treating DME with intravitreal aflibercept yields positive functional and structural outcomes over a two-year period. However, we observed fewer injection numbers, along with inferior VA and structural outcomes than has been reported in randomized clinical trials. Our results show similar results as in patients treated with ranibizumab due to DME in real-life settings.
When Vultures Bring Blessings: Employment Growth in Japanese Businesses under Private Equity Ownership

(102 words) Tracking the effect of private equity ownership on employment in Japan, we find evidence that employment grows significantly under private equity ownership, a finding that runs against common expectations and stands in stark contrast with results from studies on Anglo-Saxon economies. We further find that the increase is not attributable to selection effects and that growth rates during the holding period are significantly higher than under the previous ownership. Triangulating these findings through interviews with labor, management, and fund ownership, we find implicit labor protection through reputational concerns the underlying taming mechanism for the observed deviation from expected patterns of employment reduction.
Effectiveness of Acupuncture for Lateral Epicondylitis: A Systematic Review and Meta-Analysis of Randomized Controlled Trials

Objective This study aimed at assessing the clinical effectiveness of acupuncture for lateral epicondylitis (LE). Methods The following databases were systematically searched: China National Knowledge Infrastructure, Chinese Science and Technology Periodical Database, Wan Fang database, Chinese Biomedicine Literature, PubMed, EMBASE, and Cochrane Library from inception to May 2019. Randomized controlled trials (RCTs) meeting the inclusion criteria were included. RevMan 5.3 software was used to conduct meta-analyses. The study quality was evaluated with the Cochrane risk of bias. Results Ten RCTs involving 796 individuals were included in this meta-analysis. Three studies reported randomized methods with a specific description. For the analyses of the clinical efficacy rate, acupuncture outperformed sham acupuncture (two RCTs, n = 130, P=0.15), medicine therapy (two RCTs, n = 124, P=0.02), and blocking therapy (four RCTs, n = 427, P=0.0001). For the analyses of the visual analog scale, acupuncture outperformed sham acupuncture (two RCTs, n = 92, P=0.18), medicine therapy (two RCTs, n = 144, P < 0.00001), and blocking therapy (two RCTs, n = 132, P=0.03). The subgroup analyses comparing acupuncture with sham acupuncture therapy revealed heterogeneities. The follow-up information and adverse reactions were not analyzed because of the insufficient number of studies. Conclusions Acupuncture appears to be superior to drug or blocking therapy or sham acupuncture therapy for LE. However, considering the low quality of the available trials, further large-scale RCTs with a low risk of bias are needed in the future.
Customers’ Intention To Eat At Halal Certified Restaurant Using SEM PLS

Muslim population is continuously mushrooming resulting in the increased demand of Halal foods, products, banking, logistics and others. Thus created an astounding needs for certified Halal restaurants. However, as revealed by JAKIM, the number of available halal certified restaurants is surprisingly small thus indicating that Malaysians customers have limited choice and insensitive to consume at Halal certified restaurants. The purpose of this study is to identify the contributing factors to the customers’ intention to eat at Halal certified restaurants as this is important to restaurant owners when they are comply to Halal certification to fulfil the demand for Halal certified restaurant. It is essential for the local government authority and JAKIM to enforce all restaurant operators to apply for Halal certification for their premises in order to avoid misunderstanding of Halal certified restaurants and pork free restaurant among Muslim customers. 113 data was gathered from government servants and industrial players by adopting the non-probability sampling method technique convenience. The relationship between the research model construct is tested using partial least squares (PLS) technique of Structural Equation Method (SEM) approach. The findings reveal attitude, subjective norm and awareness were significant predicators but perceived behavioural control is not a significant predictor to customers’ intention to consume at Halal certified restaurant. The findings are of great values to the local government in the effort to enforce the compliance of Halal certified restaurant to fulfil global market demand in future.
Potential application of grey oyster mushroom stems as Halal meat replacer in imitation chicken nuggets

F U L L P A P E R Potential application of grey oyster mushroom stems as Halal meat replacer in imitation chicken nuggets Husain, H. and Huda-Faujan, N. , Department of Agrotechnology and Bio-industry, Politeknik Nilai, 71760 Nilai, Negeri Sembilan, Malaysia. Food Biotechnology Programme, Faculty of Science and Technology, Universiti Sains Islam Malaysia, Bandar Baru Nilai, 71800 Nilai, Negeri Sembilan, Malaysia.
Evolution of prostate cancer diagnosis: retrospective analysis of magnetic resonance imaging/ultrasound fusion guided biopsies protocol in routine practice and patients management

Background Magnetic resonance imaging (MRI) is today strongly recommended in prostate cancer (PCa) diagnosis. Therefore, MRI/ultrasound (MRI/US) fusion-guided biopsy is becoming the new standard patients management. Methods We report our experience during the last 4 years using this technique, with a protocol of 6 random cores (instead of the most used 12 cores protocol) associated to the target cores (2 to 3 per lesion). Our study involved 236 patients including real life routine practice: biopsy naïve patients (n=107), patients with previous negative standard prostate biopsies (n=67) and patients in PCa active surveillance (n=62). Finally, 76 patients have a robotic radical prostatectomy. Results Mean age of the population was 66 years. Median PSA was 8.5 ng/mL. Overall and significant cancer detection were respectively 66.6% and 38.5%, with a large difference considering biopsy history: 63.5% in biopsy naïve patient, 53.7% in patient with previous negative biopsies and 82.3% in patients under active surveillance. Targeted biopsies missed 28 cancers among 8 were significant and standard biopsies missed 33 cancers among 14 were significant. Moreover, concordance between biopsy samples and radical prostatectomy specimens was evaluated at 80%. Conclusions Comparing to literature data, similar results were observed in our retrospective study, even with reduced random cores, suggesting a real change in patients management in particular in active surveillance group with a reclassification rate of 56.4% using the Epstein criteria.
Somatic embryogenesis of hypocotyl derived calli from an eggplant cultivar

Optimization of tissue culture and regeneration conditions of eggplant is necessary for achieving different goals such as gene transformation and the development of somaclonal variations. In this study, hypocotyl explants ware used to produce callus in a medium containing different concentrations of NAA and BAP. Moreover, the concentration of the elements Ca, Mn, Mg, Fe and K were measured and analysed between embryogenic and non-embryogenic calli. For shoot elongation, embryogenic calli were transferred to a new culture medium containing 3.5, 4 and 4.5 mg l -1 BAP plus 2 mg l -1 GA3. Finally, produced shoots were rooted in a culture medium containing 1, 1.5 and 2 mg l -1 NAA. Results showed that the best treatment for the embryogenic callus induction was MS medium containing 0.5 mg l -1 BAP plus 0.25 mg l -1 NAA. Two elements, Fe and K, had the highest amount in non-embryogenic calli compare to the embryogenic one. For plant regeneration, MS medium containing 4.5 mg l -1 BAP plus 2 mg l -1 GA3 and 2 mg l -1 NAA were the best treatments for shooting and rooting, respectively. In this study, the best treatments for plant regeneration produced 35 shoots from an explant with 92 % shooting. This regeneration protocol could be useful for gene transformation and micro-propagation studies.
Study of the Modulating Interactions of Multitrait Rhizobacteria Using Zea Mays L. as the Host Plant

Background: Rhizosphere is a soil region closest to roots of the plants inhabiting different types of microorganisms including rhizobacteria. Chemical fertilizers which are conventionally used for increasing crop production are dangerous in terms of minimizing the nutritional value of crops and may also be hazardous for biological agents. Therefore, the use of Plant Growth Promoting Rhizobacteria (PGPR) are favorable for improved crop production over chemical fertilizers. Objectives: The current study highlights the growth promoting traits of bacterial isolates through isolation of rhizospheric bacterial strains from different plants. Methodology: In this study, ten rhizospheric bacterial isolates were used, which were morpho-physiologically characterized and then tested for plant growth-promoting traits i.e., HCN production, ammonification and auxin production. Most of the bacterial strains gave positive results for these plant growth-promoting traits. To study the beneficial effects of these bacteria on plants, plant-microbial interaction assay was conducted using Zea mays. Results: Results revealed that these bacteria enhanced the growth as compared to control plants. Bacterial isolates Streptomyces lydicus (Cn6), Staphylococcus aureus (Cn7) and Bacillus pumilus (PP3) showed strong ammonia producing effects. The isolates Bacillus subtilis (Cn2), PP2 and PP5 exhibited strong potential of HCN production whereas only Streptomyces lydicus (Cn6) and Bacillus pumilus (PP3) were observed to be auxin producers. A maximum increase in fresh weight of the plants was observed in treatment with PP2 showing 94.36% increase over controls. Cn1 showed an increase (26.12%) in shoot length while Cn5 revealed a prominent increase (64.95%) in root length compared to the control plant. The isolates Cn5 and Cn4 showed improvement in the total chlorophyll content of the treated plants with a percentage increase of 100% and 99.82%, respectively compared to the control. Conclusion: In conclusion, these PGPR may be further used in agriculture research for growth improvement.