Miracle-dz/UniFAR-FTUs huggingface dataset:
The Impact of Tax Aggressiveness and Gender Diversity on the Corporate Social Responsibilities of Listed Firm in Jordan

Purpose: The aim associated with the current article is to examine the role of tax aggressiveness along with gender diversity on the corporate social responsibilities (CSR) reporting of the Jordanian listed firms. Theoretical framework: The data of the selected firm has been extracted from the Jordan Stock Exchange from 2007 to 2018. Design/methodology/approach: The Logit model has been executed because of the binary nature of the predictive variable of the study. Findings: The results have indicated that tax aggressiveness along with gender diversity has positive along with significant linked with CSR reporting. Research, Practical & Social implications: These findings have been guided to the policymakers along with the upcoming studies while formulating the policies related to the CRS reporting and investigation this area in future. Originality/value: These findings have been guided to the policymakers along with the upcoming studies while formulating the policies related to the CRS reporting and investigation this area in future.
Status of the CCD development for the Dark Energy Spectroscopic Instrument

We describe improvements in CCD performance that have been achieved on 4k×4k, (15 μm)2-pixel, fully depleted CCDs for the Dark Energy Spectroscopic Instrument (DESI) [1]. With respect to our previous work on CCDs for the Dark Energy Camera and the Baryon Oscillation Spectroscopic Survey, our goals for the DESI CCD development were to improve read noise and quantum efficiency, improve the astrometric precision, and decrease pixel-size variations. We report experimental results on recently fabricated CCDs to be used in DESI.
Effect of pancreatin on acute pancreatitis resulting from L-arginine administration in mice, a morpho-histopathological and biochemical study

Acute pancreatitis (AP) is a life-unpleasant situation with contradictory and inadequate treatments. In this regard, the present study evaluated the effect of the possible pretreatment of lipase-pancreatin on L-arginine-induced AP. Forty adult mice were selected and divided into five groups: I) control group, II and III) AP groups (i.p.) receiving L-arginine of 2×300 and 2×400 mg/100 g body weight (b.w.), IV) AP (2×300 L-arginine) group + pancreatin (mice were i.p. injected by 350 U-lipase), and V) AP (2×400 L-arginine) group + pancreatin (mice were i.p. injected by 350 U-lipase). All AP groups displayed a significant increase in serum levels of ALT, AST, TBARS, and TNF-alpha compared to the control group. Moreover, pancreatic tissue edema, inflammation, and vacuolization of acinar cells were significantly higher in the untreated L-arginine group compared to the control and pancreatin groups. Conversely, the diameter of pancreatic islets significantly declined after induction of pancreatitis compared with control and pancreatin groups. Pancreatin treatment can be used in pancreatic dysfunction, however, this medicine showed no protective effect against L-arginine-induced AP in the mouse model.
Efficacy and Durability of Dolutegravir- or Darunavir-Based Regimens in ART-Naïve AIDS- or Late-Presenting HIV-Infected Patients

Background: Since limited data are available, we aimed to compare the efficacy and durability of dolutegravir and darunavir in advanced naïve patients. Methods: Retrospective multicenter study including AIDS- or late-presenting (def. CD4 ≤ 200/µL) HIV-infected patients starting dolutegravir or ritonavir/cobicistat-boosted darunavir+2NRTIs. Patients were followed from the date of first-line therapy initiation (baseline, BL) to the discontinuation of darunavir or dolutegravir, or for a maximum of 36 months of follow-up. Results: Overall 308 patients (79.2% males, median age 43 years, 40.3% AIDS-presenters, median CD4 66 cells/µL) were enrolled; 181 (58.8%) and 127 (41.2%) were treated with dolutegravir and darunavir, respectively. Incidence of treatment discontinuation (TD), virological failure (VF, defined as a single HIV-RNA > 1000 cp/mL or two consecutive HIV-RNA > 50 cp/mL after 6 months of therapy or after virological suppression had been achieved), treatment failure (the first of TD or VF), and optimal immunological recovery (defined as CD4 ≥ 500/µL + CD4 ≥ 30% + CD4/CD8 ≥ 1) were 21.9, 5.2, 25.6 and 1.4 per 100 person-years of follow-up, respectively, without significant differences between dolutegravir and darunavir (p > 0.05 for all outcomes). However, a higher estimated probability of TD for central nervous system (CNS) toxicity (at 36 months: 11.7% vs. 0%, p = 0.002) was observed for dolutegravir, whereas darunavir showed a higher probability of TD for simplification (at 36 months: 21.3% vs. 5.7%, p = 0.046). Conclusions: Dolutegravir and darunavir showed similar efficacy in AIDS- and late-presenting patients. A higher risk of TD due to CNS toxicity was observed with dolutegravir, and a higher probability of treatment simplification with darunavir.
Understanding the Phage–Host Interaction Mechanism toward Improving the Efficacy of Current Antibiotics in Mycobacterium abscessus

Pulmonary infections caused by Mycobacterium abscessus (MAB) have been increasing in incidence in recent years, leading to chronic and many times fatal infections due to MAB’s natural resistance to most available antimicrobials. The use of bacteriophages (phages) in clinics is emerging as a novel treatment strategy to save the lives of patients suffering from drug-resistant, chronic, and disseminated infections. The substantial research indicates that phage–antibiotic combination therapy can display synergy and be clinically more effective than phage therapy alone. However, there is limited knowledge in the understanding of the molecular mechanisms in phage–mycobacteria interaction and the synergism of phage–antibiotic combinations. We generated the lytic mycobacteriophage library and studied phage specificity and the host range in MAB clinical isolates and characterized the phage’s ability to lyse the pathogen under various environmental and mammalian host stress conditions. Our results indicate that phage lytic efficiency is altered by environmental conditions, especially in conditions of biofilm and intracellular states of MAB. By utilizing the MAB gene knockout mutants of the MAB_0937c/MmpL10 drug efflux pump and MAB_0939/pks polyketide synthase enzyme, we discovered the surface glycolipid diacyltrehalose/polyacyltrehalose (DAT/PAT) as one of the major primary phage receptors in mycobacteria. We also established a set of phages that alter the MmpL10 multidrug efflux pump function in MAB through an evolutionary trade-off mechanism. The combination of these phages with antibiotics significantly decreases the number of viable bacteria when compared to phage or antibiotic-alone treatments. This study deepens our understanding of phage–mycobacteria interaction mechanisms and identifies therapeutic phages that can lower bacterial fitness by impairing an antibiotic efflux function and attenuating the MAB intrinsic resistance mechanism via targeted therapy.
The Impact of Corporate Governance on the Quality of Accounting Information: Research Based on Listed Companies on Vietnam's Stock Exchange

Purpose: This research aims to evaluate the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange. Theoretical framework: Corporate governance focuses on the structure of ownership, the characteristics of director and supervisory boards. The quality of accounting information is evaluated under the perspectives of information users and information auditors. Design/methodology/approach: This research analyzes primary and secondary data from 193 listed companies as of 2021 and uses both qualitative and quantitative research methods. Findings: The results show that the factors affecting corporate governance that have a proportional impact on the quality of accounting information include: Government ownership, Supervisory Board ownership, major shareholders ownership, number of board members, professional qualifications of the association board of directors, and that have an inverse impact is the duality between the Board of directors and the managing directors, and that have no impact are the number of members in the supervisory Board and professional qualifications of the supervisory board. Research, Practical & Social implications: From the research results, the authors propose recommendations to improve the quality of accounting information through corporate governance. Originality/value: The value of the study is pointing out the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange meaningful in creating trust among users to attract investment domestically and internationally.
Youths and their probability to enter middle-class jobs during the COVID-19 pandemic in Indonesia

ABSTRACT While the middle class has historically served as an engine for economic growth, Indonesia’s performance in encouraging the growth of middle-class jobs is still relatively low. This is also the case for youth, which is considered to have a crucial role in economic development. This study examines the possibility for young people to enter middle-class jobs in Indonesia, as well as the socioeconomic factors which may be driving the process. Using the 2015 and 2020 National Labor Force Surveys (Sakernas), our findings show that youth groups have a lower chance of becoming middle-class workers, both before and during the COVID-19 pandemic. However, interestingly, the study finds that the chance of some youth subgroups – in particular young males – of becoming middle-class workers during the pandemic is greater than during previous periods. Other characteristics that can increase youth opportunities of becoming middle-class workers are being male, being married, having higher education, and living in an urban area. In addition, there are four dominant sectors in supporting middle-class jobs for youth, namely mining, financial services, industry, and transportation.
Clinical Knowledge, Attitude, and Perceptions of Community Pharmacists Towards Pharmacogenomics - A Cross-Sectional Study from Saudi Arabia

Background and Aims It is crucial to provide healthcare personnel with the necessary knowledge and understanding of genetic testing and pharmacogenomics. The purpose of this study is to assess the knowledge, attitudes, views, and considerations of Community pharmacists (CPs) about pharmacogenomics and genetics. Methods and Materials A cross-sectional web-based study was conducted among practicing pharmacists Between January and February of 2022. Participants were recruited through a convenient sampling technique. A total of 23 item questionnaires were used to assess the Knowledge Attitudes, Views, and Considerations toward Pharmacogenomics among pharmacists. Results The mean age of the CPs were 28.45±7.29(Std). Among the CPs, 38.4% (98 of 255) of them were correctly identified human chromosomes, and the majority of them 73.3% knew that adverse reactions can be caused by genetic changes in the human body. A total of 194 CPs agreed that certain drugs can be affected by genetic changes in the patient. In this study, one-third (33%) of the CPs were found to have good knowledge, while most (66.3%) of the CPs were found poor knowledge of pharmacogenomics and genetics. Furthermore, the knowledge score is significantly different concerning the qualification of the CPs (p=0.0001). Conclusion The current findings, demonstrated a majority of the CPs found a lack of knowledge and understanding regarding pharmacogenomics and its perspectives, there is a need to increase awareness among CPs to reduce the knowledge gap of pharmacogenomics and genetics.
Staphylococcus aureus and CA-MRSA Carriage among Brazilian Indians Living in Peri-Urban Areas and Remote Communities

The emergence of Community-associated methicillin-resistant Staphylococcus aureus (CA-MRSA) infections among indigenous populations has been reported. Usually, indigenous communities live in extreme poverty and are at risk of acquiring infections. In Brazil, healthcare inequality is observed in this population. To date, there are no reports of CA-MRSA infections, and no active search for asymptomatic S. aureus carriage has been conducted among Brazilian Indians. The aim of this study was to investigate the prevalence of colonization with S. aureus and CA-MRSA among Brazilian Indians. We screened 400 Indians (from near urban areas and remote hamlets) for S. aureus and CA-MRSA colonization. The isolates were submitted to clonal profiling by pulsed-field gel electrophoresis (PFGE), and selected isolates were submitted to multilocus sequence typing (MLST). Among 931 specimens (nasal and oral) from different indigenous individuals in remote hamlets, S. aureus was cultured in 190 (47.6%). Furthermore, CA-MRSA was found in three isolates (0.7%), all SCCmec type IV. PFGE analysis identified 21 clusters among the S. aureus isolates, and MLST analysis showed a predominance of sequence type 5 among these isolates. Our study revealed a higher prevalence of S. aureus carriage among Shanenawa ethnicity individuals (41.1%). Therefore, ethnicity appears to be associated with the prevalence of S. aureus in these populations.
Assessment of Quantitative Land Evaluation Methods and Suitability Mapping for Cotton Growing Soils of Nagpur District

The cotton growing soils of Nagpur district have been mapped according to their suitability classes based on modified Riquier's criteria developed from farmers' yield and Requier's productivity index correlations, derived from the attributes of soil survey information at 1:50,000 scale. While correlating between index and cotton lint yield, it was found that Riquier's parametric index shows the high correlation (r=0.85), whereas Sys method yields poor correlation (r=0.42), indicating that Riquier's method is more meaningful when reconnaissance soil survey data are utilized for land evaluation study for cotton, although, the Sys's land evaluation method utilizes many crop specific parameters. The modified criteria-based land suitability map depicts that 57.5% of the area is high suitable, 28.5% of area is moderately suitable and 5% of area is marginally suitable and 9% of area is unsuitable. Therefore, the cotton technology should be implemented in highly suitable and moderately suitable areas and the rest of the area may be diverted to other arable crops. The Riquier's index and yield has also been modeled and found that the cotton yield is related to the Riquier's index by geometric function, y=axbx where y=lint cotton yield (kg ha−1), x = index, a = 126.75, b=0.0020, r=0.99.
Factors Affecting Credit Access of Individual Business Households in ho chi Minh City, Vietnam

Purpose: The study studies the factors affecting access to credit of individual business households in Ho Chi Minh City (HCMC), Vietnam. The authors proposed policy implications based on research results that improve access to credit for individual business households. Theoretical framework: Access to formal credit can be understood in many ways. This article considers that access to proper credit is the ability of a customer to use the capital of a traditional credit institution based on meeting financial obligations - emphasizing the ability to repay both principal and interest. Design/methodology/approach: The authors chose a mixed method to conduct the study. This is a suitable research method to answer the research questions raised. Mixed methods include both qualitative and quantitative methods. However, this combination is the implementation of interlacing, replacing the two approaches to solve each problem, the research design's specific goal. The authors analyzed Data from May 2022 to December 2022 in HCMC based on the EFA and CFA, using the structural equation model analysis (SEM) method with SPSS 20.0 software and Amos. Findings: The article's findings showed five factors affecting access to credit of individual business households in HCMC, Vietnam. In particular, the loan procedure factor substantially impacts the five factors affecting credit access. Research, Practical & Social implications: The study has provided empirical evidence on the factors affecting formal credit access by a linear structural model and provides evidence that factors such as the loan procedure affect traditional credit affecting access to credit. Originality/value: The authors give some policy implications for state management agencies, credit institutions, customers, and mass organizations, such as increasing the role of local Government and increasing the ability to use banks, E-commerce, design new loan products to help individual business households access more formal capital, and at the same time, reduce black credit.
Delta Excitation in the Compressed Finite Nucleus 90Zr

Constrained spherical Hartree-Fock (CSHF) calculations under radial compression are presented for 90Zr in a model space consisting of nine major oscillator shells. An effective baryon-baryon interaction which includes the Δ resonances is used. The nucleon-nucleon (N-N) interaction is Reid Soft Core (RSC) potential. The sensitivity of the results to the choice model space is examined. It is found that the nuclear system becomes more compressible when the model space is increased. The radial density and the number of Δs are decreased by increasing model space. The results suggest that the behavior of single particle energies is independent of the model space.
Do high costs in the capital structure contribute to the nexus between board gender and financial performance?

This study examines the relationship between board diversity and financial performance. Additionally, the capital structure serves as a moderating variable. BOD diversity includes gender, nationality, and age, while capital structure is measured by leverage. Previous studies have not considered the moderating role of capital structure, even though leverage is a trade-off between benefits and costs. Data were collected from 162 firms listed on the Indonesia Stock Exchange from 2017 to 2020, and panel data was analyzed. Directors are more likely to be homogeneous. Specifically, female directors did not impact return on assets (ROA) and equity (ROE), even when their numbers continually increased. Surprisingly, when female directors were moderated by leverage, profitability became negative and significant. Moreover, before and after moderation, old directors did not differ negatively or significantly. In addition, foreign directors initially increased ROA and ROE, but the empirical results were reversed when it was moderated by leverage. The number of female directors chosen by companies should be corrected not as a result of a positive image but based on their competence. Additionally, it is necessary to reduce the role of the old director. To reiterate, the level of debt becomes a significantly stressful cost signal.
The good practices for implementation of cyber security education for school children

The increasing use of the Internet calls upon the need for adequate cyber security awareness to better face the risk and dangers connected with the online environment. This research presents an experiment that revealed the cyber security awareness of children at Czech primary schools. They were tested for their skills to distinguish different online risks. After the pre-testing children received training and with the time delay they filled in very similar questionnaires. The re-testing measured how well the children retained the training and their ability to use the skills in the virtual environment. The results show only a moderate level of cyber security awareness at the initial testing. The one-off training had only an insignificant impact on their online behavior. The research reveals an important finding. One-off training does not affect their responsive online behavior and is not a suitable solution for effectively improving online safety skills. The task is to involve cyber security awareness education in the whole educational process. Based on the literature and conducted research this paper provides a set of recommendations for the designers of the cyber security school curriculum.
Analysis of the M x/G/1 queue by N-policy and multiple vacations

We consider an Mx /G/1 queueing system with N-policy and multiple vacations. As soon as the system empties, the server leaves for a vacation of random length V. When he returns, if the queue length is greater than or equal to a predetermined value N(threshold), the server immediately begins to serve the customers. If he finds less than N customers, he leaves for another vacation and so on until he finally finds at least N customers. We obtain the system size distribution and show that the system size decomposes into three random variables one of which is the system size of ordinary Mx /G/1 queue. The interpretation of the other random variables will be provided. We also derive the queue waiting time distribution and other performance measures. Finally we derive a condition under which the optimal stationary operating policy is achieved under a linear cost structure.
Heterogeneous Architecture for DSRC/LTE Vehicular Communication Networks Based on the ITS Reference Architecture with Fuzzy Logic for Decision-Making

Methods to integrate different access technologies such as heterogeneous communication architecture remains a challenge. Among a variety of V2X-supporting access technologies, Dedicated Short Range Communication (DSRC) and cellular communications, e.g., Long Term Evolution (LTE) is promising reliable and efficient vehicular communications. DSRC has been designed to allow for direct low-latency communications among different vehicles (i.e., V2V) and between vehicles and roadside units (RSU). On the other hand, DSRC suffers from link quality degradation with the presence of buildings and vehicles, especially in urban areas, where channel collisions become serious when vehicle density is high. LTE networks can provide wide area coverage and are favorable to bandwidth-greedy applications, which require high data rates and reliability. Considering the relatively high end-to-end delay for message transmission due to the long transmission time interval (TTI) current LTE networks have drawbacks regarding latency to support highfrequency safety-related information exchange among vehicles in local areas. Combining LTE and DSRC approaches as a heterogeneous solution is essential to fast introduce V2X services for future automated driving. By this intelligent Vertical Handover (VHO) algorithms are needed to ensure seamless connectivity of vehicles to the best network at a particular point in time. For this paper, we propose a 3- input fuzzy-logic-based VHO scheme for Heterogeneous DSRC/LTE Vehicular Communication Networks. The simulation results in this paper show that the proposed 3- input fuzzy-logic model can be able to make decisions and select the best network to connect to base on the network with the highest HF value. The 3-input fuzzy-logic model was also tested in a vehicular highway scenario simulation. The proposed model shows optimized communication results in terms of the mean end-to-end delay against that of the literature.